A New Tax System (Wine Equalisation Tax) Act 1999

1-1 Short title

This Act may be cited as the A New Tax System (Wine Equalisation Tax) Act 1999.

1-2 Commencement

This Act commences on 1 July 2000.

1-3 How the wine tax law applies to things outside the indirect tax zone and things happening before commencement

The wine tax law extends to acts, omissions, matters and things outside Australia (within the meaning of the ITAA 1997) (except where a contrary intention appears).

The wine tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary).

1-4 States and Territories are bound by the wine tax law

The wine tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.

2-1 What this Act is about

This Act is about the wine equalisation tax (or wine tax).

The wine tax is a single stage tax applying (in most cases) to dealings in wine at the wholesale level. In almost all dealings to which it applies, the GST will also apply.

Note 1: Wine is widely defined in Subdivision 31-A. It can apply to beverages fermented from any fruit or vegetable. It also extends to cider, perry, mead and sake.

Note 2: The wine tax is imposed by 3 Acts:

(a) the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999; and

(b) the A New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999; and

(c) the A New Tax System (Wine Equalisation Tax Imposition—Excise) Act 1999.

2-5 Liability to tax (Part 2)

Part 2 sets out the rules that establish the liability for the wine tax. The broad aim of the wine tax law is to tax the last wholesale sale of wine (usually the sale from the last wholesaler to the retailer).

2-10 Quoting (Part 3)

Part 3 is about quoting. The system of quoting is designed to avoid wine tax becoming payable on earlier sales.

2-15 Wine tax credits (Part 4)

Part 4 is about the entitlement to, and claiming of, wine tax credits. The system of wine tax credits deals (among other things) with situations where wine tax has become payable more than once on the same wine.

2-20 Payment of wine tax (Part 5)

Part 5 provides for amounts of wine tax, and wine tax credits, to be included in net amounts under the GST system. This has the effect of incorporating the wine tax into the payments and refunds system for the GST. However, the assessed wine tax is paid together with customs duty (where appropriate).

2-25 Miscellaneous (Part 6)

Part 6 deals with miscellaneous matters.

2-30 Interpretative provisions (Part 7)

Part 7 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.

2-33 Administration, collection and recovery provisions in the Taxation Administration Act 1953

Parts 3-10, 4-1 and 4-15 in Schedule 1 to the Taxation Administration Act 1953 contain provisions relating to the administration of the wine tax, and to collection and recovery of amounts of wine tax.

3-1 When defined terms are identified

Many of the terms used in the law relating to the wine tax are defined.

Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “taxable dealing”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 33-1.

3-5 When terms are not identified

(1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

(2) Terms are not asterisked in the non-operative material contained in this Act.

Note: The non-operative material is described in Division 4.

(3) The following basic terms used throughout the Act are not identified with an asterisk.

3-10 Identifying the defined term in a definition

Within a definition, the defined term is identified by bold italics.

4-1 Non-operative material

In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them.

This other material falls into 2 main categories.

4-5 Explanatory sections

One category is the explanatory section in many Divisions. Under the section heading “What this Division is about”, a short explanation of the Division appears in boxed text.

Explanatory sections form part of this Act but are not operative provisions. In interpreting an operative provision, explanatory sections may only be considered for limited purposes. They are set out in section 29-10.

4-10 Other material

The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions (except for formulas), but are not kept separate from them.

5-1 What this Division is about

Liability for wine tax centres around the concept of an assessable dealing. This concept is defined in the Assessable Dealings Table and the sections following the table.

5-5 General rules for taxing assessable dealings

The Assessable Dealings Table sets out all the *assessable dealings that can be subject to wine tax.

If the time of an assessable dealing (as specified in column 4 of the table) is on or after 1 July 2000, and no exemption applies under Division 7, then:

the dealing is a taxable dealing; and

the entity specified in column 3 is the entity liable to the tax; and

the tax becomes payable at the time of the dealing, as specified in column 4.

However, an assessable dealing (other than a customs dealing) is a taxable dealing only if the entity specified in column 3 is registered or required to be registered.

Note: Under Part 5, amounts of wine tax, on assessable dealings (other than customs dealings), are included in your net amount under the GST system.

To calculate the amount of the tax:

determine the taxable value of the dealing under Division 9; and

multiply the result by 29%.

Note: The amount of tax is reduced for some importations (e.g. accompanied baggage of passengers) that are free of customs duty (see section 5-40).

The table does not apply to a dealing with wine unless the wine is assessable wine immediately before the time of the dealing, and is in the indirect tax zone at the time of the dealing.

Note: The numbering of items in the table uses the following pattern:

For Australian wine, the dealings are divided into 4 groups:

wholesale sales begin with AD1

retail sales begin with AD2

an AOU begins with AD3

miscellaneous dealings begin with AD4.

Imported wine has an additional class of local entry (AD10). The other dealings with imported wine have a number that is 10 higher than the broadly corresponding dealing with Australian wine. For example, AD12b for imported wine corresponds to AD2b for Australian wine.

5-10 Sale time brought forward if purchaser uses the wine before title passes

This section applies to an assessable dealing that consists of a sale, if the purchaser uses the wine after the time when the contract is made but before the time when title is to pass to the purchaser under the contract.

The time when the purchaser first so uses the wine is taken to be the time of the sale for the purposes of the wine tax law.

5-15 Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)

(1) A *retail sale, or an *AOU, of wine (the current wine) by you in the course of a business is a royalty-inclusive sale or a royalty-inclusive AOU respectively if the following conditions are met:

*eligible royalty costs have been incurred at or before the time of the sale or AOU, or could reasonably be expected to be incurred after the time of the sale or AOU, by any or all of the following:

you;

your associate;

any entity (other than the manufacturer) under an arrangement with you or with your associate;

the sale or AOU is not covered by another category of assessable dealing in the Assessable Dealings Table.

(2) Eligible royalty cost is a *royalty that is paid or payable in connection with the current wine, except where the amount was paid or payable by any entity before 24 March 1999.

5-20 Indirect marketing sale (AD2d and AD12d)

A sale of *assessable wine is an indirect marketing sale if it is a *retail sale made by an entity (the marketer) that is not the *manufacturer of the wine and the sale is made:

under an arrangement that provides for the sale of the wine to be made by an entity that is acting for the marketer but is not an employee of the marketer; or

from premises that:

are used, mainly for making retail sales of wine, by an entity or entities other than the marketer; and

are held out to be premises of, or premises used by, the other entity or entities.

5-25 Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a)

(1) A *retail sale of wine by you is an untaxed sale unless:

you *obtained the wine under quote; or

the wine has previously passed through a taxing point; or

the sale is an indirect marketing sale.

(2) An *AOU, in the course of any business, by you is an untaxed AOU unless:

you *obtained the wine under quote; or

the wine has previously passed through a taxing point.

For the purposes of this section, wine is taken to have passed through a taxing point only if:

the wine has been the subject of a taxable dealing; or

the wine has been the subject of an assessable dealing that was exempted because you could not be taxed or were entitled to an exemption arising outside the wine tax law; or

(c) the wine has been the subject of sales tax within the meaning of the former Sales Tax Assessment Act 1992; or

(d) Sales Tax Amendment (Transitional) Act 1992 applies to the wine (whether or not the wine would, but for that section, have been subject to sales tax under the former Sales Tax Assessment Act 1992).section 5 of the former

Note: Section 5 ensured that goods subject to sales tax under the pre-1992 sales tax law were not also taxable under the 1992 sales tax law.

5-30 Local entry of imported wine (AD10)

The Local Entry Table sets out the situations that amount to a local entry of imported wine for the purposes of the wine tax law. The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same wine.

(2) The withdrawal of the customs entry underlying a formal local entry (the earlier local entry) usually has the effect that the earlier local entry is taken never to have happened. However, if:

there is a later formal local entry after the withdrawal; and

the tax on that later entry would be less than the tax on the earlier local entry;

then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened.

If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened.

If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened.

In this section:

customs entry means an entry for home consumption under the Customs Act 1901.

deemed local entry means a local entry that is not a formal local entry.

formal local entry means a local entry covered by *LE1 or *LE2 in the Local Entry Table.

5-50 Purchaser quoting on purchase from producer—failure to deal according to quote

This section applies if:

you *purchased wine under quote from the *producer of the wine; and

in your quote you did not state that you have the intention of dealing with the wine in one of the following ways:

a way described in paragraph 13-5(1)(c) or (d);

by sale to an entity that will quote for the sale; and

you cause an assessable dealing with the wine that is a dealing in a way described in subparagraph (b)(i) or (ii).

Sections 7-5 (Exemption for dealings that are GST-free supplies etc.) and 7-10 (Exemptions based on quoting) do not apply to the assessable dealing mentioned in paragraph (1)(c).

For the purposes of this Division:

(a) disregard paragraph (g) of the definition of application to own use in section 33-1; and

treat the matter referred to in that paragraph as being an application to own use.

7-1 What this Division is about

In some circumstances, a dealing with wine is exempt from wine tax even if it is an assessable dealing.

7-5 Exemption for dealings that are GST-free supplies or non-taxable importations

An assessable dealing is not taxable if the dealing is:

a supply that is GST-free (other than because of Subdivision 38-D (child care) of the GST Act); or

a local entry relating to an *importation that is a non-taxable importation.

7-10 Exemptions based on quoting

A sale is not taxable if the purchaser *quotes for the sale at or before the time of the sale.

A customs dealing is not taxable if the entity that would, apart from this subsection, be liable for the wine tax on the dealing *quotes for the dealing at or before the time of the dealing.

7-15 Exemptions based on Schedule 4 to the Customs Tariff Act 1995

A customs dealing is not taxable if it is an *importation of wine covered by item 10, 11, 15, 18, 21, 21A, 24 or 27 in Schedule 4 to the Customs Tariff.

(2) To avoid doubt, a reference to wine that is covered by an item in Schedule 4 to the *Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995.

7-20 Exemption for local entry if wine has been taxed while in bond

A *local entry of wine is not taxable if you or anyone else became liable to tax on a previous *assessable dealing with the wine while it was in bond or under customs control under the Customs Act 1901.

7-25 Goods returned to the indirect tax zone in an unaltered condition

A local entry of wine is not taxable if:

the wine was exported from the indirect tax zone and is returned to the indirect tax zone, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and

the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and

the importer:

is the manufacturer of the wine; or

has previously acquired the wine, and the supply by means of which the importer acquired the wine was a taxable dealing; or

has previously imported the goods, and the previous importation was a taxable dealing.

A local entry of wine is not taxable if:

the importer had manufactured, acquired or imported the wine before 1 July 2000; and

the wine was exported from the indirect tax zone before, on or after 1 July 2000; and

the wine is returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and

the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and

the ownership of the wine when it is returned to the indirect tax zone is the same as its ownership on 1 July 2000.

Note: An importation covered by this section may also be duty-free under item 17 of Schedule 4 to the Customs Tariff Act 1995.

9-1 What this Division is about

In most cases, the taxable value of an assessable dealing is multiplied by the rate of wine tax to calculate the amount of wine tax.

13-1 What this Division is about

In certain circumstances you can quote for a dealing with wine. This is designed to avoid the wine tax becoming payable on sales preceding the last wholesale sale. (Under section 7-10, wine tax is not payable on a sale for which the purchaser has quoted.)

13-5 Standard grounds for quoting ABN

You are entitled to quote your ABN for a dealing with wine if, at the time of quoting, you have the intention of dealing with the wine in any of the following ways:

selling the wine by *wholesale, or by indirect marketing sale, while the wine is in the indirect tax zone;

selling the wine, by any kind of sale, while it is in the indirect tax zone (this ground is available only if you are mainly a wholesaler at the time of quoting);

using the wine as a material in manufacture or other treatment or processing, whether or not it relates to or results in other wine;

making a supply of the wine that will be GST-free.

However, you are not entitled to quote unless you are registered.

For the purposes of paragraph (1)(b), you are mainly a wholesaler at the quoting time only if:

*wholesale sales and *indirect marketing sales account for more than half of the total value of all sales of assessable wine by you during the 12 months ending at the quoting time; or

you have an expectation (based on reasonable grounds) that wholesale sales and indirect marketing sales will account for more than half of the total value of all sales of assessable wine by you during the 12 months starting at the quoting time.

For this purpose, the value of a sale of wine is the price for which the wine is sold.

13-10 Additional quoting grounds in special circumstances

The Commissioner may (if you are registered) authorise you to quote your ABN in special circumstances in which you would not otherwise be entitled to quote.

13-15 Periodic quoting

(1) You may make a periodic *quote under this section for purchases that you propose to make from an entity (the supplier) during the period, not exceeding 12 months, covered by the periodic quote.

If you make such a periodic quote on or before the first day of the period to which the quote relates, you are treated as having quoted your ABN for all purchases during the period from the *supplier, other than purchases in respect of which you have notified the supplier in accordance with subsection (3).

If you are not entitled to quote for a particular purchase from the *supplier during the period, you must notify the supplier of that fact at or before the time of the purchase. The notification must be in the approved form.

You commit an offence if you contravene subsection (3).

Penalty: 20 penalty units.

Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2: See Crimes Act 1914 for the current value of a penalty unit.section 4AA of the

Section 13-30 applies to a quote that you are treated as having made under subsection (2) of this section for a particular purchase.

13-20 Manner in which quote must be made

A quote (including a periodic quote) must be made in the approved form.

A quote for a dealing is not effective unless it is made at or before the time of the dealing.

13-25 Incorrect quote nevertheless effective for certain purposes

If you quote in circumstances in which you are not entitled to quote, or the quote is not in the approved form, the quote is nevertheless:

effective for the purposes of Subdivision 31-D; and

effective for the purpose of section 7-10, unless section 13-30 applies.

13-30 Quote not effective for certain purposes if there are grounds for believing it was improperly made

A quote is not effective, so far as it would have resulted in an exemption, if at the time of the quote the entity to which the quote is made has reasonable grounds for believing that:

you are not entitled to quote in the particular circumstances; or

the quote is not made in the approved form; or

the quote is false or misleading in a material particular (either because of something stated in the quote or something left out).

13-32 Quote not effective if entity to whom quote is made purchased the wine for a price that included wine tax

A quote is not effective for the purposes of applying subsection 7-10(1) to a particular sale if the entity to which the quote is made purchased the wine for a price that included wine tax.

13-35 Improper quoting is an offence

You must not, in relation to any dealing with wine:

quote an ABN for the purposes of this Act:

in circumstances in which you are not entitled to quote; or

in contravention of subsection 13-20(1); or

in any other way falsely quote an ABN.

Penalty: 20 penalty units.

Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2: See Crimes Act 1914 for the current value of a penalty unit.section 4AA of the

Note 3: Section 23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs.

17-1 What this Division is about

Wine tax credits can arise in a number of circumstances. Generally speaking, they prevent wine tax applying more than once to the same goods.

Note: If you are in the GST system, wine tax credits are included in your net amounts (see Part 5). If you are not in the GST system, you can claim wine tax credits under this Part. Producer rebates under Division 19 are a form of wine tax credit.

17-5 Wine tax credit entitlements

The Wine Tax Credit Table sets out the situations in which you are entitled to a wine tax credit.

You are not entitled to a wine tax credit for an amount of tax for which a wine tax credit entitlement has previously arisen (whether for you or another entity).

You are not entitled to a wine tax credit unless you make a claim for the wine tax credit under section 17-10.

17-10 Claims for wine tax credits

If you are registered or required to be registered, you may make a claim for a wine tax credit (other than a claim for a producer rebate under subsection 19-5(2)) by including the amount of the wine tax credit in the *reduction of your net amount for thetax period in question under section 21-15.

If you are not registered or required to be registered, you may make a claim for a wine tax credit (other than a claim for a producer rebate under subsection 19-5(2)) in the approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires.

If you are a New Zealand participant, you may make a claim for a wine tax credit under subsection 19-5(2) in the approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires.

The Commissioner may determine, by legislative instrument, the time or times during which claims for wine tax credits under subsection 19-5(2) may be made.

A claim under subsection (2) or (2A) must be lodged with the Commissioner within 4 years after the time when the wine tax credit arises.

17-15 Commissioner not required to consider credit claims for less than $200

The Commissioner is not required to consider a claim under subsection 17-10(2) or (2A) for a wine tax credit if the total amount claimed is less than $200.

17-20 Wine tax credits to be applied against tax liabilities and excess refunded

If you have claimed under subsection 17-10(2) or (2A) a *wine tax credit to which you are entitled, the Commissioner must apply the wine tax credit under Taxation Administration Act 1953.Division 3 of Part IIB of the

17-25 Excess wine tax credits must be repaid

If the amount applied by the Commissioner in accordance with wine tax credit to which you are properly entitled, the excess is to be treated as if it were wine tax that became payable, and due for payment, by you at the time when it was applied.section 17-20 is more than the amount of the

Note: The main effect of treating the amount as if it were tax is to apply the collection and recovery rules in Taxation Administration Act 1953.Part 3-10 in Schedule 1 to the

17-30 Clawback of CR15 wine tax credit on later recovery of bad debt

A wine tax credit under *CR15 in relation to an amount written off by you as a bad debt is subject to the condition that you are liable to pay an amount under this section if you later recover some or all of the amount written off.

The amount payable by you is calculated using the following formula:

The amount is to be treated as if it were wine tax that became payable by you at the time of recovery of the bad debt, and, for the purposes of tax period in which the recovery happened.Part 5, were attributable to the

Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Taxation Administration Act 1953.Part 3-10 in Schedule 1 to the

17-35 Clawback of CR8 wine tax credit on later sale of defective wine

A wine tax credit under *CR8 for wine tax on wine that was used to replace defective wine is subject to the condition that you are liable to pay an amount under this section if you later sell the defective wine.

The amount payable by you is calculated using the following formula:

The amount is to be treated as if it were wine tax that became payable by you at the time of the later sale of the defective wine, and, for the purposes of tax period in which the later sale happened.Part 5, were attributable to the

Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Taxation Administration Act 1953.Part 3-10 in Schedule 1 to the

17-40 Agreement with Commissioner regarding wine tax credits

The Commissioner may enter into an agreement with you regarding the manner of calculating and claiming wine tax credits to which you are entitled.

So far as the agreement is inconsistent with this Act, the agreement prevails.

17-45 Notifying disallowance of wine tax credit claim

If the Commissioner decides to disallow the whole or a part of a claim for a wine tax credit, the Commissioner must notify you of the decision.

Note: Disallowing the whole or a part of a claim for a wine tax credit is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953).

19-1 What this Division is about

Wine producers are entitled to a rebate for certain dealings in wine. The rebate is provided in the form of a wine tax credit.

Note: Credit ground CR9 is producer rebates.

19-5 Entitlement to producer rebates

You are entitled to a producer rebate for rebatable wine for a financial year if:

you are the *producer of the wine; and

either:

you are liable to wine tax for an assessable dealing in the wine during the financial year; or

you would have been liable to wine tax for an assessable dealing in the wine during the financial year had the purchaser not *quoted for the sale at or before the time of the sale; and

if subparagraph (b)(ii) applies—the purchaser’s quote did not state an intention of dealing with the wine in a way described in subparagraph 5-50(1)(b)(i) or (ii); and

you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and

the wine is in a *container that meets the requirements in subsection (7) at the time of the assessable dealing.

You are entitled to a producer rebate for rebatable wine for a financial year if:

you are approved as a New Zealand participant; and

you are the *producer of the wine; and

the wine was produced in New Zealand and exported to the indirect tax zone; and

you, or another entity, paid wine tax for an assessable dealing in the wine during the financial year; and

you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and

the wine is in a *container that meets the requirements in subsection (7) at the time of the assessable dealing.

You satisfy the requirements in this subsection for wine if you own the source product for the wine throughout the period:

starting:

if that source product is covered by paragraph (4)(a), (b), (c) or (d)—immediately before the crushing of that source product; or

if that source product is covered by paragraph (4)(e) or (f)—immediately before the initial fermentation of that source product; and

ending when the wine is placed in a *container that meets the requirements in subsection (7).

(4) The source product for wine is:

for grape wine—the fresh grapes from which the grape wine is produced; or

for grape wine products—the fresh grapes from which the grape wine products are produced; or

for fruit or vegetable wine—the fruit or vegetables from which the fruit or vegetable wine is produced; or

for cider or perry—the apples or pears from which the cider or perry is produced; or

for mead—the honey from which the mead is produced; or

for sake—the rice from which the sake is produced.

You are taken to have satisfied the requirements in subsection (3) for wine, to the extent that the wine is composed of any of the following substances that you have caused to be added to the wine:

grape spirit;

brandy;

alcohol used in preparing vegetable extracts (including spices, herbs and grasses);

ethyl alcohol from a source as specified in the regulations for the purposes of paragraph 31-4(b), 31-5(b), 31-6(b) or 31-7(b);

water;

if no more than 10% of the wine (measured by volume) is grape juice concentrate that you have caused to be added to the wine—that grape juice concentrate;

if no more than 1% of the wine (measured by volume) is another substance that you have caused to be added to the wine—that other substance.

For the purposes of paragraph (5)(g), treat substances that are similar to each other as being the same substance.

A *container in which wine is placed meets the requirements in this subsection if:

any of the following requirements are satisfied:

the container is suitable for retail sale and the volume of the container does not exceed 5 litres;

if the wine is cider or perry—the container is suitable for retail sale of portions of the contents of the container and the volume of the container does not exceed 51 litres; and

the container in which the wine is placed at the time of the assessable dealing is branded by a trade mark applied to the container; and

the trade mark identifies, or can readily be associated with, the *producer of the wine; and

the trade mark is owned by:

the producer of the wine; or

an entity that is an associated producer of the producer of the wine for the financial year in which the assessable dealing occurs because it satisfies the requirement in paragraph 19-20(1)(a) (on the assumption that it were a producer); and

the trade mark is:

(i) a trade mark (within the meaning of the Trade Marks Act 1995); or

(ii) if paragraphs (2)(a), (b) and (c) apply—a trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand); and

the trade mark satisfies any of the following requirements:

(i) the trade mark is a registered trade mark (within the meaning of the Trade Marks Act 1995);

(ii) if paragraphs (2)(a), (b) and (c) apply—the trade mark is a registered trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand);

(iii) an application for registration of the trade mark under the Trade Marks Act 1995 satisfies the requirements under that Act for the application to be pending (within the meaning of that Act);

(iv) if paragraphs (2)(a), (b) and (c) apply—an application for registration of the trade mark under the Trade Marks Act 2002 of New Zealand satisfies requirements under that Act that are equivalent to the requirements mentioned in subparagraph (iii);

the trade mark has been used by the producer of the wine throughout the period beginning on 1 July 2015 and ending at the time of the assessable dealing.

19-7 Approval as New Zealand participant

You may apply, in writing, in the approved form, to the Commissioner for approval as a New Zealand participant.

You are eligible to be approved as a New Zealand participant if the Commissioner is satisfied, on the basis of your application and any other relevant information of which the Commissioner becomes aware, that:

you are a *producer of rebatable wine in New Zealand; and

the rebatable wine has been, or is likely to be, exported to the indirect tax zone.

If the Commissioner, after consideration of your application, is satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must, by written instrument, approve you as a New Zealand participant.

The Commissioner must decide the date of effect of that approval and include that date in the instrument of approval. That date may be the day of the decision, or a day before or after that day.

Note: Deciding under this subsection the date of effect of any approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953).

If the Commissioner approves you as a New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that you have been so approved and of the date from which the approval has effect.

If the Commissioner, after consideration of your application, is not satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must:

by written instrument, refuse to approve you as a New Zealand participant; and

by notice in writing sent to you, inform you that the Commissioner has so decided and of the reasons for that decision.

Note: Refusing to approve an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953).

An instrument of approval under subsection (3) and an instrument refusing approval under subsection (6) are not legislative instruments.

19-8 Revoking an approval as a New Zealand participant

If, at any time, the Commissioner becomes aware that you cease to satisfy the criteria for approval as a New Zealand participant, the Commissioner must, by written instrument, revoke your approval.

Note: Revoking under this subsection the approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953).

The Commissioner must decide the date of effect of that revocation and include that date in the instrument of revocation. That date may be the day of the decision, or a day before or after that day.

Note: Deciding under this subsection the date of effect of any revocation of an approval as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953).

If the Commissioner revokes your approval as a New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that the Commissioner has revoked your approval, indicate the date from which the revocation has effect and of the reasons for revoking that approval.

An instrument of revocation under subsection (1) is not a legislative instrument.

19-9 Notification of changed circumstances

An entity approved as a New Zealand participant must notify the Commissioner in writing of any circumstances under which the Commissioner must revoke the approval. The notification must be given to the Commissioner within 21 days after the circumstances occurred.

A notification under subsection (1) is not a legislative instrument.

19-15 Amount of producer rebates

The amount of the *producer rebates to which you are entitled because of subsection 19-5(1) for the wine for the financial year is:

for *wholesale sales—29% of the price (excluding wine tax and GST) for which the wine was sold; and

for *retail sales and *AOUs—29% of the notional wholesale selling price of the wine.

The amount of the *producer rebates to which you are entitled because of subsection 19-5(2) for the wine for the financial year is an amount equal to 29% of the approved selling price for the wine.

In working out the amount of the producer rebate to which you are entitled because of subsection 19-5(2), any component used to determine the approved selling price that is expressed in a currency other than Australian currency is to be treated as if it were an amount of Australian currency worked out in the manner determined, by legislative instrument, by the Commissioner.

In this section:

approved selling price, in relation to wine sold by a *New Zealand participant, means the participant’s selling price for the wine net of any expenses unrelated to the production of the wine in *New Zealand, including but not limited to:

expenses relating to transportation, freight and insurance, agent’s fees and any other costs associated with exportation of the wine from New Zealand and importation of the wine into the indirect tax zone; and

New Zealand and Australian taxes including customs duties.

The maximum amount of *producer rebates to which a *producer is entitled for a financial year under this Division is $400,000.

However, if the *producer is an associated producer of one or more other producers for a financial year, the maximum amount of *producer rebates to which those producers are entitled as a group for the financial year under this Division is $400,000.

19-20 Associated producers

(1) A *producer is an associated producer of another producer for a *financial year if, at any time during that financial year:

the producer would be *connected with the other producer if subsection 328-125(8) of the ITAA 1997 were omitted; or

the producer:

is under an obligation (whether formal or informal); or

might reasonably be expected;

to act in accordance with the directions, instructions or wishes (however communicated) of the other producer in relation to the first producer’s financial affairs; or

the other producer:

is under an obligation (whether formal or informal); or

might reasonably be expected;

to act in accordance with the directions, instructions or wishes (however communicated) of the first producer in relation to the other producer’s financial affairs.

(2) 2 *producers are associated producers if each of them:

is under an obligation (whether formal or informal); or

might reasonably be expected;

to act in accordance with the directions, instructions or wishes (however communicated) of the same third entity in relation to their financial affairs.

(3) A *producer is an associated producer of another producer if:

the first producer:

is under an obligation (whether formal or informal); or

might reasonably be expected;

to act in accordance with the directions, instructions or wishes (however communicated) of a third producer in relation to the first producer’s financial affairs; and

the third producer:

is under an obligation (whether formal or informal); or

might reasonably be expected;

to act in accordance with the directions, instructions or wishes (however communicated) of the other producer in relation to the third producer’s financial affairs.

19-25 Excess claims

If the sum of the amounts of *producer rebates that you claim because of subsection 19-5(1) for *tax periods during the financial year exceeds the amount of the *producer rebates to which you are entitled in respect of the financial year, you are liable to pay an amount equal to that excess.

If the sum of the amounts of *producer rebates that you claim because of subsection 19-5(2) for the financial year exceeds the amount of the producer rebates to which you are entitled in respect of that financial year, you are liable to pay an amount equal to that excess.

Subsection (3) applies if a *producer is an associated producer of one or more other producers for a financial year and the *producer rebates claimed by those producers as a group for the financial year under this Division is more than $400,000.

Each *producer member of the group is jointly and severally liable to pay an amount equal to the excess. However, none of the individual producer members is liable to pay an amount that exceeds the sum of the amounts of *producer rebates that that producer claimed for the financial year.

An amount payable under this section is to be treated as if it were wine tax payable at the end of the financial year, and, except in the case of a New Zealand participant, for the purposes of Part 5, were attributable to the last tax period of the financial year.

Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Taxation Administration Act 1953.Part 3-10 in Schedule 1 to the

(5) For the purposes of the application of Parts 3-10 and 4-1 in Schedule 1 to the Taxation Administration Act 1953, a *producer rebate under subsection 19-5(2) is to be treated as a net amount.

21-1 What this Division is about

Wine tax (except wine tax on customs dealings) is added to net amounts under the GST Act. Wine tax credits are subtracted from those net amounts.

Note: Division 165 (Anti-avoidance) of the GST Act will cover avoidance schemes relating to wine tax so far as they affect net amounts, because such schemes affect amounts payable under the GST Act.

23-1 What this Division is about

Wine tax on a customs dealing is not included in net amounts. Generally speaking, it is paid together with customs duty. (This is consistent with payment of assessed GST on taxable importations.)

23-5 Payment of wine tax on customs dealings

Amounts of *assessed wine tax on *customs dealings are to be paid to the Commonwealth:

at the same time, at the same place, and in the same manner, as customs duty is payable on the wine in question (or would be payable if the wine were subject to customs duty); or

in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.

Note 1: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.

Note 1A: For provisions about assessment of wine tax on customs dealings, see Taxation Administration Act 1953.Division 155 in Schedule 1 to the

Note 2: For provisions about collection and recovery of assessed wine tax on customs dealings, see Subdivision 105-C, and Taxation Administration Act 1953.Part 4-15, in Schedule 1 to the

(2) An officer of Customs (Customs Act 1901) may refuse to deliver the goods concerned unless the *assessed wine tax has been paid.within the meaning of subsection 4(1) of the

23-10 Application of Division 165 of the GST Act

GST Act applies to amounts that are payable under this Division as if they were amounts payable under the GST Act.Division 165 of the

25-1 What this Division is about

If you take wine overseas as accompanied baggage, or you are a resident of an external Territory and send wine home, you may be entitled to a refund of the wine tax borne by you on the wine.

25-5 Tourist refund scheme

Exporting wine as accompanied baggage

If:

you have borne wine tax on wine that you purchased; and

the purchase is of a kind specified in the regulations; and

you leave the indirect tax zone, and export the wine from the indirect tax zone as accompanied baggage, in the circumstances specified in the regulations;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:

the amount of the wine tax that you have borne on the wine; or

such proportion of that amount of wine tax as is specified in the regulations.

Resident of external Territory sending wine home

If:

you have borne wine tax on wine that you purchased; and

the purchase is of a kind specified in the regulations; and

an amount is payable to you under subsection 168-5(1A) of the GST Act for the taxable supply corresponding to the purchase;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:

the amount of the wine tax that you have borne on the wine; or

such proportion of that amount of wine tax as is specified in the regulations.

Working out amounts of wine tax borne

The regulations may specify how amounts of wine tax borne are to be worked out.

Paying the refund

An amount payable under this section is payable within the period and in the manner specified in the regulations.

25-10 Purchases later found to be GST-free supplies

If:

you are paid an amount under subsection 25-5(1A) for a purchase; and

the supply corresponding to the purchase is or becomes a GST-free supply;

you become liable to repay the amount (the recoverable amount) to the Commonwealth on the later of the following days (the due day):

the day you were paid the recoverable amount;

the day the supply becomes a GST-free supply.

You are liable to pay general interest charge on the whole, or any part, of the recoverable amount that remains unpaid after the due day for each day in the period that:

starts on the due day; and

finishes at the end of the last day at the end of which any of the following remains unpaid:

the recoverable amount;

general interest charge on any of the recoverable amount.

27-5 Wine tax must be specified on invoice for wholesale sales

If you sell wine by *wholesale at a price that includes wine tax that you have or will become liable to pay on the wine, you must specify the amount of the tax on any invoice given to the purchaser.

You commit an offence if you contravene this section.

Penalty: 20 penalty units.

Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2: See Crimes Act 1914 for the current value of a penalty unit.section 4AA of the

27-10 Alteration of wine tax liability or wine tax credit if affected by non-arm’s length transaction

This section applies to you if:

you (or your associate) has been a party to a non-arm’s length transaction; and

if the transaction had instead been an arm’s length transaction, it would have been the case (or could reasonably be expected to have been the case) that:

your liability to wine tax on the non-arm’s length transaction, or any other transaction, would have been *increased; or

your entitlement to a wine tax credit in connection with the non-arm’s length transaction, or any other transaction, would have been *reduced.

The liability or wine tax credit is taken always to have been the amount that it would have been (or could reasonably be expected to have been) if it had been based on an arm’s length transaction instead of on the non-arm’s length transaction.

27-15 Apportionment of global amounts

If there is a need to know the price for which particular wine was sold, but the parties have not allocated a particular amount to the wine, the price for which the wine was sold is (for the purposes of the wine tax law) the price for which the wine could reasonably be expected to have been sold if it had been sold separately.

Similarly, if there is a need to know how much of a global amount relates to some other element of a transaction, but the parties have not allocated a particular amount to that element, the amount to be allocated to that element (for the purposes of the wine tax law) is the amount that could reasonably be expected to have been allocated to that element if that element had been the only subject matter of the transaction.

27-20 Commonwealth etc. not liable to pay wine tax

The Commonwealth and *untaxable Commonwealth entities are not liable to pay wine tax payable under this Act. However, it is the Parliament’s intention that the Commonwealth and untaxable Commonwealth entities should:

be notionally liable to pay wine tax payable under this Act; and

be notionally entitled to wine tax credits arising under this Act.

The Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or an untaxable Commonwealth entity.

(2A) The directions given under subsection (2) may also take account of the provisions of the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999.

Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.

27-25 Cancellation of exemptions from wine tax

This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay wine tax payable under this Act.

The cancellation does not apply if the provision of the other Act:

commences after this section commences; and

refers specifically to wine tax payable under this Act.

27-30 Application of the Criminal Code

The Criminal Code applies to all offences against this Act.

27-35 Regulations

The Governor-General may make regulations prescribing matters:

required or permitted by this Act to be prescribed; or

necessary or convenient to be prescribed for carrying out or giving effect to this Act.

In particular, the regulations may make provision:

relating to the service of documents under, or for the purposes of, the wine tax law (including the service of process in proceedings for the recovery of tax or other amounts payable under the wine tax law);

for penalties for offences against the regulations by way of fines of up to $1,000.

29-1 What forms part of this Act

These all form part of this Act:

the headings to the Parts, Divisions and Subdivisions of this Act;

*explanatory sections;

the headings to the sections and subsections of this Act;

the notes and examples (however described) that follow provisions of this Act.

The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.

29-5 What does not form part of this Act

These do not form part of this Act:

footnotes and endnotes;

Tables of Subdivisions.

29-10 Explanatory sections, and their role in interpreting this Act

(1) An explanatory section is:

any section that is the first section in a Division and that has as its heading “What this Division is about”; or

any section in Division 2, 3 or 4.

*Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section may only be considered:

in determining the purpose or object underlying the provision; or

to confirm that the provision’s meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or

in determining the provision’s meaning if the provision is ambiguous or obscure; or

in determining the provision’s meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.

33-1 Dictionary

In 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: is constituted by consuming wine or giving wine away; and is connected with making, or attempting to make, *retail sales of wine.

is constituted by consuming wine or giving wine away; and

is connected with making, or attempting to make, *retail sales of wine.

application to own use includes any of the following: consuming the wine; giving the wine away, or transferring property in the wine under a contract that is not a contract of sale; granting any right or permission to use the wine; 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: selling the wine or consigning it for sale by consignment; or if the wine is imported wine—anything done with it after *importation and before it is locally entered; or using the wine as part of the process of manufacture or other treatment or processing of wine or other goods.

consuming the wine;

giving the wine away, or transferring property in the wine under a contract that is not a contract of sale;

granting any right or permission to use the wine;

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:

selling the wine or consigning it for sale by consignment; or

if the wine is imported wine—anything done with it after *importation and before it is locally entered; or

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.

assessed wine tax, on a *customs dealing, means the wine tax *assessed on the customs dealing.

assessment has the meaning given by the *ITAA 1997.

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.

Australian wine means wine that has been *manufactured in the indirect tax zone, 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.

company means:

a body corporate; or

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.

container means:

(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

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 CR4, CR7 etc. have corresponding meanings.

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.

(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 means export the wine from the indirect tax zone.

Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013.

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:

if the dealing is a retail sale—the method set out in subsection 9-35(1); or

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 the indirect tax zone.

imported wine means wine that has been *imported (whether or not the wine was *manufactured in the indirect tax zone).

increase includes increase from nil.

indirect marketing sale has the meaning given by section 5-20.

indirect tax zone has the meaning given by section 195-1 of the *GST Act.

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: production; combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients; 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.

production;

combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients;

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 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 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 wine, means:

an entity that *manufactures the wine; or

an entity that satisfies the following requirements:

(i) the entity (the first entity) supplies another entity with the *source product from which the wine is manufactured;

the other entity manufactures the wine on behalf of the first entity.

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.

source product has the meaning given by subsection 19-5(4).

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 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: is usually *manufactured by the purchaser; or is usually purchased by the purchaser for resale.

is usually *manufactured by the purchaser; or

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.

(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.

wine tax law means:

this Act; and

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

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

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.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key— E ndnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history— E ndnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under Legislation Act 2003.section 15V of the

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

Note: The expression you is not used in provisions that apply only to entities that are not individuals.

Endnote 3—Legislation history

Endnote 4—Amendment history