Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A * local entry of wine is not taxable if:
(a) 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
(b) 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
(c) the importer:
(i) is the manufacturer of the wine; or
(ii) has previously acquired the wine, and the supply by means of which the importer acquired the wine was a * taxable dealing; or
(iii) has previously imported the goods, and the previous importation was a * taxable dealing.
(2) A * local entry of wine is not taxable if:
(a) the importer had manufactured, acquired or imported the wine before 1 July 2000; and
(b) the wine was exported from the indirect tax zone before, on or after 1 July 2000; and
(c) 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
(d) 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
(e) 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 .