Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999

TABLE OF PROVISIONS

           Long Title

   PART 1--INTRODUCTION

           Division 1--Preliminary

   1.1.    Short title  
   1.2.    Commencement  
   1.3.    How the wine tax law applies to things outside the indirect tax zone and things happening before commencement  
   1.4.    States and Territories are bound by the wine tax law  

           Division 2--Overview of the wine tax legislation

   2.1.    What this Act is about  
   2.5.    Liability to tax (Part 2)  
   2.10.   Quoting (Part 3)  
   2.15.   Wine tax credits (Part 4)  
   2.20.   Payment of wine tax (Part 5)  
   2.25.   Miscellaneous (Part 6)  
   2.30.   Interpretative provisions (Part 7)  
   2.33.   Administration, collection and recovery provisions in the Taxation Administration Act 1953  

           Division 3--Defined terms

   3.1.    When defined terms are identified  
   3.5.    When terms are not identified  
   3.10.   Identifying the defined term in a definition  

           Division 4--Status of Guides and other non-operative material

   4.1.    Non - operative material  
   4.5.    Explanatory sections  
   4.10.   Other material  

   PART 2--WINE--TAX

           Division 5--General rules for taxability

   5.1.    What this Division is about  
   5.5.    General rules for taxing assessable dealings  
   5.10.   Sale time brought forward if purchaser uses the wine before title passes  
   5.15.   Royalty - inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)  
   5.20.   Indirect marketing sale (AD2d and AD12d)  
   5.25.   Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a)  
   5.30.   Local entry of imported wine (AD10)  
   5.50.   Purchaser quoting on purchase from producer--failure to deal according to quote  

           Division 7--Exemptions

   7.1.    What this Division is about  
   7.5.    Exemption for dealings that are GST - free supplies or non - taxable importations  
   7.10.   Exemptions based on quoting  
   7.15.   Exemptions based on Schedule 4 to the Customs Tariff Act 1995  
   7.20.   Exemption for local entry if wine has been taxed while in bond  
   7.25.   Goods returned to the indirect tax zone in an unaltered condition  

           Division 9--Taxable value

   9.1.    What this Division is about  

              Subdivision 9-A--General rules for working out taxable value

   9.5.    How to work out the taxable value of a taxable dealing  
   9.10.   Agreement with Commissioner regarding calculation of taxable value  

              Subdivision 9-B--Notional wholesale selling price

   9.25.   The 2 methods of working out notional wholesale selling prices for retail dealings with grape wine  
   9.30.   Working out notional wholesale selling prices for retail dealings with wine that is not grape wine  
   9.35.   The half retail price method  
   9.40.   The average wholesale price method  
   9.45.   Notional wholesale selling prices for other dealings  

              Subdivision 9-C--Additions to taxable value

   9.65.   Taxable dealing with wine that is the contents of a container  
   9.70.   Assessable dealings with wine that involve the payment of an associated royalty  
   9.75.   Assessable dealing with wine in bond  
   9.80.   Amounts not to be added if they are already included in the taxable value  

   PART 3--QUOTING

           Division 13--Quoting for dealings in wine

   13.1.   What this Division is about  
   13.5.   Standard grounds for quoting ABN  
   13.10.  Additional quoting grounds in special circumstances  
   13.15.  Periodic quoting  
   13.20.  Manner in which quote must be made  
   13.25.  Incorrect quote nevertheless effective for certain purposes  
   13.30.  Quote not effective for certain purposes if there are grounds for believing it was improperly made  
   13.32.  Quote not effective if entity to whom quote is made purchased the wine for a price that included wine tax  
   13.35.  Improper quoting is an offence  

   PART 4--WINE--TAX CREDITS

           Division 17--Wine tax credits

   17.1.   What this Division is about  
   17.5.   Wine tax credit entitlements  
   17.10.  Claims for wine tax credits  
   17.15.  Commissioner not required to consider credit claims for less than $200  
   17.20.  Wine tax credits to be applied against tax liabilities and excess refunded  
   17.25.  Excess wine tax credits must be repaid  
   17.30.  Clawback of CR15 wine tax credit on later recovery of bad debt  
   17.35.  Clawback of CR8 wine tax credit on later sale of defective wine  
   17.40.  Agreement with Commissioner regarding wine tax credits  
   17.45.  Notifying disallowance of wine tax credit claim  

           Division 19--Producer rebates

   19.1.   What this Division is about  
   19.5.   Entitlement to producer rebates  
   19.7.   Approval as New Zealand participant  
   19.8.   Revoking an approval as a New Zealand participant  
   19.9.   Notification of changed circumstances  
   19.15.  Amount of producer rebates  
   19.20.  Associated producers  
   19.25.  Excess claims  

   PART 5--PAYMENTS--AND REFUNDS OF WINE TAX

           Division 21--Inclusion of wine tax and wine tax credits in net amounts

   21.1.   What this Division is about  

              Subdivision 21-A--General

   21.5.   Net amounts increased by amounts of wine tax  
   21.10.  Attribution rules for wine tax  
   21.15.  Net amounts reduced by amounts of wine tax credits  

              Subdivision 21-B--Members of GST groups

   21.40.  Who is liable for wine tax  
   21.45.  Who is entitled to wine tax credits  

              Subdivision 21-C--Participants in GST joint ventures

   21.70.  Who is liable for wine tax  
   21.75.  Who is entitled to wine tax credits  
   21.80.  Additional net amounts relating to GST joint ventures  

           Division 23--Wine tax on customs dealings

   23.1.   What this Division is about  
   23.5.   Payment of wine tax on customs dealings  
   23.10.  Application of Division 165 of the GST Act  

           Division 25--Tourist refund scheme

   25.1.   What this Division is about  
   25.5.   Tourist refund scheme  
   25.10.  Purchases later found to be GST - free supplies  

   PART 6--MISCELLANEOUS

           Division 27--Miscellaneous

   27.5.   Wine tax must be specified on invoice for wholesale sales  
   27.10.  Alteration of wine tax liability or wine tax credit if affected by non - arm's length transaction  
   27.15.  Apportionment of global amounts  
   27.20.  Commonwealth etc. not liable to pay wine tax  
   27.25.  Cancellation of exemptions from wine tax  
   27.30.  Application of the Criminal Code  
   27.35.  Regulations  

   PART 7--INTERPRETING--THIS ACT

           Division 29--Rules for interpreting this Act

   29.1.   What forms part of this Act  
   29.5.   What does not form part of this Act  
   29.10.  Explanatory sections, and their role in interpreting this Act  

           Division 31--Meaning of some important concepts

              Subdivision 31-A--Wine

   31.1.   Meaning of wine  
   31.2.   Meaning of grape wine  
   31.3.   Meaning of grape wine product  
   31.4.   Meaning of fruit or vegetable wine  
   31.5.   Meaning of cider or perry  
   31.6.   Meaning of mead  
   31.7.   Meaning of sake  
   31.8.   Requirements for types of wine  
   31.9.   Measuring alcoholic content  

              Subdivision 31-C--Borne wine tax and wine tax borne

   31.10.  Meanings of borne wine tax and wine tax borne  

              Subdivision 31-D--Obtaining wine under quote etc.

   31.15.  Meaning of obtain wine under quote etc.  

           Division 33--Dictionary

   33.1.   Dictionary