Commonwealth Consolidated Acts Commonwealth Consolidated ActsIn this Act, unless the contrary intention appears:
"ABN" has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1998 .
AD1a means the * assessable dealing of that name in the * Assessable Dealings Table, and AD1b, AD2a etc. have corresponding meanings.
"airport shop goods" has the same meaning as in the Customs Act 1901 .
"amount" includes a nil amount.
"AOU" means * application to own use.
"AOU connected with retail sales of wine" means an * AOU that:
(a) is constituted by consuming wine or giving wine away; and
(b) is connected with making, or attempting to make, * retail sales of wine.
"application to own use" , in relation to wine, includes any of the following:
(a) consuming the wine;
(b) giving the wine away, or transferring property in the wine under a contract that is not a contract of sale;
(c) granting any right or permission to use the wine;
(d) if an entity other than the owner has * locally entered the wine--anything done by the entity that would be an application to own use of the wine by the owner if it had been done by the owner;
but does not include:
(e) selling the wine or consigning it for sale by consignment; or
(f) if the wine is * imported wine--anything done with it after * importation and before it is locally entered; or
(g) using the wine as part of the process of manufacture or other treatment or processing of wine or other goods.
"approved form" has the meaning given by section 995-1 of the * ITAA 1997.
"assessable dealing" means any dealing covered by the * Assessable Dealings Table.
"Assessable Dealings Table" means the table in section 5-5.
"assessable wine" means * Australian wine or * imported wine.
"associate" has the meaning given by section 318 of the Income Tax Assessment Act 1936 .
"associated producer" has the meaning given by section 19-20.
"Australia" has the meaning given by section 195-1 of the * GST Act.
"Australian wine" means wine that has been * manufactured in * Australia, but does not include * imported wine.
"average wholesale price method" for working out the * notional wholesale selling price of a * taxable dealing is the method set out in section 9-40.
"borne wine tax" has the meaning given by Subdivision 31-C.
"cider or perry" has the meaning given by section 31-5.
"Commissioner" means the Commissioner of Taxation.
(a) a body corporate; or
(b) any other unincorporated association or body of persons;
but does not include a * partnership.
"connected with" has the meaning given by section 328-125 of the * ITAA 1997.
(a) packaging in which, or with which, any property (the contents ) is packed or secured, in the ordinary course of a business, for the purpose of the marketing or delivery of the contents; and
(b) ancillary items that are packed or secured with the contents and are intended, and reasonably necessary, to allow or facilitate the use of the contents.
CR1 means the wine tax credit ground of that name in the * Wine Tax Credit Table, and CR2, CR3 etc. have corresponding meanings.
"Customs" means the agency continued in existence under subsection 4(1) of the Customs Administration Act 1985 .
"customs clearance area" means an area that is designated or set aside for the performance of functions under the Customs Act 1901 .
"customs dealing" means * AD4b, * AD10 or * AD14b.
"customs duty" means any duty of customs imposed by that name under a law of the Commonwealth, other than:
(a) the A New Tax System (Goods and Services Tax Imposition--Customs) Act 1999 ; or
(aa) the A New Tax System (Goods and Services Tax Imposition (Recipients)--Customs) Act 2005 ; or
(b) the A New Tax System (Wine Equalisation Tax Imposition--Customs) Act 1999 .
"Customs Tariff" means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.
"eligible royalty cost" has the meaning given by subsection 5-15(2).
"entity" has the meaning given in section 195-1 of the * GST Act.
"explanatory section" has the meaning given by section 29-10.
"export" , in relation to wine, means export the wine from * Australia.
"Finance Minister" means the Minister administering the Financial Management and Accountability Act 1997 .
"financial year" means a period of 12 months beginning on 1 July.
"food" has the meaning given by section 38-4 of the * GST Act.
"fruit or vegetable wine" has the meaning given by section 31-4.
"grape wine" has the meaning given by section 31-2.
"grape wine product" has the meaning given by section 31-3.
"GST" has the meaning given by section 195-1 of the * GST Act.
"GST Act" means the A New Tax System (Goods and Services Tax ) Act 1999 .
"GST-free" has the meaning given by section 195-1 of the * GST Act.
"GST group" has the meaning given by section 48-5 of the * GST Act.
"GST importation value" of a * local entry is an amount equal to what would be the value of the local entry (disregarding any wine tax payable in respect of the local entry), for the purposes of the * GST Act, if it were a taxable importation within the meaning of section 195-1 of that Act.
For the basic rules on the value of taxable importations, see section 13-20 of the GST Act.
"GST joint venture" has the meaning given by section 51-5 of the * GST Act.
"half-retail price method" for working out the * notional wholesale selling price of a * taxable dealing is:
(a) if the dealing is a * retail sale--the method set out in subsection 9-35(1); or
(b) if the dealing is an * AOU connected with retail sales of grape wine--the method set out in subsection 9-35(2).
"import" means import goods into Australia.
"imported wine" means wine that has been * imported (whether or not the wine was * manufactured in * Australia).
"increase" includes increase from nil.
"indirect marketing sale" has the meaning given by section 5-20.
"inwards duty free shop" has the same meaning as in section 96B of the Customs Act 1901 .
ITAA 1997 means the Income Tax Assessment Act 1997 .
"joint venture operator" , for a * GST joint venture, has the meaning given by section 195-1 of the * GST Act.
LE1 means the * local entry of that name in the * Local Entry Table, and LE2, LE3 etc. have corresponding meanings.
"local entry" has the meaning given by section 5-30.
"Local Entry Table" means the table in section 5-30.
"locally enter wine under quote" has the meaning given by subsection 31-15(3).
"manufacture" includes the following:
(a) production;
(b) combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients;
(c) applying a treatment to foodstuffs as a process in preparing them for human consumption;
but does not include any prescribed combination of parts or ingredients.
"manufacturer" , in relation to particular wine, means the entity that (not as an employee) * manufactured the wine, whether or not the entity owned the materials out of which the wine was manufactured.
"mead" has the meaning given by section 31-6.
"member" , in relation to a * GST group, has the meaning given by section 195-1 of the * GST Act.
"money" has the meaning given by section 195-1 of the * GST Act.
"net amount" has the meaning given by section 195-1 of the * GST Act.
"New Zealand" means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue.
"New Zealand participant" means an entity that is approved as a New Zealand participant under section 19-7.
"non-taxable importation" has the meaning given by section 13-10 and Division 42 of the * GST Act.
"notional wholesale purchase price" , in relation to wine, means the * price (excluding wine tax and * GST) for which you could reasonably have been expected to purchase the wine by wholesale under an arm's length transaction.
"notional wholesale selling price" has the meaning given by Subdivision 9-B.
"obtain wine under quote" has the meaning given by Subdivision 31-D.
"participant" , in relation to a * GST joint venture, has the meaning given by section 195-1 of the * GST Act.
"partnership" has the meaning given by section 995-1 of the * ITAA 1997.
"passed on" , in relation to an amount of tax that has been * borne by an entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity.
"premises" , in relation to a supply of * food (other than wine), has the meaning given by section 38-5 of the * GST Act.
"prescribed rules for export sales" means the rules prescribed by the regulations setting out conditions that must be complied with in order for dealings with wine to be exempted, or otherwise relieved from wine tax, on the basis of the * export, or intended export, of the wine.
"price" has the meaning given by section 9-75 of the * GST Act.
"producer" , of * rebatable wine, means an entity that * manufactures the wine, or supplies to another entity the grapes, other fruit, vegetables or honey from which the wine is manufactured.
"producer rebate" means a rebate to which a * producer of * rebatable wine is entitled under Division 19.
"purchase wine under quote" has the meaning given by subsection 31-15(2).
"quote" means quote an * ABN.
"rebatable wine" means * grape wine, * grape wine products, * fruit or vegetable wine, * cider or perry, * mead or * sake.
"reduce" includes reduce to nil.
"registered" has the meaning given by section 195-1 of the * GST Act.
"relevant traveller" has the same meaning as in section 96B of the Customs Act 1901 .
"representative member" , for a * GST group, has the meaning given by section 195-1 of the * GST Act.
"required to be registered" has the meaning given by section 195-1 of the * GST Act.
"retail sale" means any sale that is not a * wholesale sale.
"royalty" has the meaning given by subsection 9-70(2).
"royalty-inclusive AOU" has the meaning given by section 5-15.
"royalty-inclusive sale" has the meaning given by section 5-15.
"sake" has the meaning given by section 31-7.
"sale" includes barter or exchange.
"State law " has the meaning given by section 995-1 of the * ITAA 1997.
"supply" has the meaning given by section 9-10 of the * GST Act.
"taxable dealing" means an * assessable dealing that happens on or after 1 July 2000 for which no exemption is available under Division 7.
"taxable supply" has the meaning given by section 195-1 of the * GST Act.
"taxable value" means the taxable value that applies under Division 9.
"tax-bearing dealing" , in relation to an amount of * wine tax borne by an entity, means the dealing through which, or because of which, the tax was borne.
"tax period" has the meaning given by section 195-1 of the * GST Act.
"Territory law " has the meaning given by section 995-1 of the * ITAA 1997.
"tradex order" has the meaning given by section 4 of the Tradex Scheme Act 1999 .
"tradex scheme goods" has the meaning given by subsection 141-10(1) of the * GST Act.
"untaxable Commonwealth entity" has the meaning given by section 177-1 of the * GST Act.
"untaxed AOU" has the meaning given by subsection 5-25(2).
"untaxed sale" has the meaning given by subsection 5-25(1).
"wholesale sale" means a sale to an entity that purchases for the purpose of resale, but does not include a sale of wine from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the wine is of a kind that:
(a) is usually * manufactured by the purchaser; or
(b) is usually purchased by the purchaser for resale.
"wine" has the meaning given by Subdivision 31-A.
"wine tax" means tax that is payable under the * wine tax law and imposed as wine equalisation tax by any of these:
(a) the A New Tax System (Wine Equalisation Tax Imposition--General) Act 1999 ; or
(b) the A New Tax System (Wine Equalisation Tax Imposition--Customs) Act 1999 ; or
(c) the A New Tax System (Wine Equalisation Tax Imposition--Excise) Act 1999 .
"wine tax borne" has the meaning given by Subdivision 31-C.
"wine tax credit" means a wine tax credit under Part 4.
"Wine Tax Credit Table" means the table in section 17-5.
(a) this Act; and
(b) any Act that imposes wine tax; and
(c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 so far as it relates to the Acts covered by paragraphs (a) and (b); and
(d) the Taxation Administration Act 1953 , so far as it relates to any Act covered by paragraphs (a) to (c); and
(e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and
(f) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered).
"you" : if a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited.
Note: The expression you is not used in provisions that apply only to entities that are not individuals.