Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) 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:
(a) there is a later formal local entry after the withdrawal; and
(b) 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.
(3) If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened.
(4) If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened.
(5) 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.
|
Column 1 No. |
Column 2 Situation giving rise to local entry |
Column 3 * Entity to be regarded as making the local entry |
|
LE1 |
the wine is taken to have been entered for home consumption under subsection 71A(7) or 71DB(7) of the Customs Act 1901 |
owner (within the meaning of the Customs Act 1901 ) of the wine |
|
LE2 |
the wine is taken to have been entered for home consumption under subsection 71A(8) or 71DB(8) of the Customs Act 1901 |
owner (within the meaning of the Customs Act 1901 ) of the wine |
|
LE3 |
the wine is delivered into home consumption under section 71 of the Customs Act 1901 |
entity authorised under section 71 of the Customs Act 1901 to deliver the wine |
|
LE4 |
the wine is sold under section 72, 87 or 96 of the Customs Act 1901 |
|
|
LE5 |
the wine is delivered to an entity under section 208 of the Customs Act 1901 |
|
|
LE6 |
the wine is delivered to an entity under a court order made in an action under the Customs Act 1901 for condemnation or recovery of the wine |
|
|
LE7 |
the wine is delivered to an entity under a court order made in an action for a declaration that the wine is not forfeited under the Customs Act 1901 |
|
|
LE8 |
the wine has been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, and is delivered to an entity on the basis that it is not forfeited goods |
|
|
LE9 |
delivery of the wine is authorised under subsection 209(6) of the Customs Act 1901 |
|
|
LE10 |
a demand is made under section 35A or 149 of the Customs Act 1901 in relation to the wine |
entity on which the demand is made |
|
LE11 |
the wine is treated as entered for home consumption under subsection 96A(12) of the Customs Act 1901 |
entity treated under section 96A of the Customs Act 1901 as having entered the wine for home consumption |
|
LE12 |
the wine is taken out of a warehouse under a permission granted under section 97 of the Customs Act 1901 and is not returned to the warehouse before the expiration of the period specified in the permission |
entity to which the permission is given |
|
LE14 |
the wine is taken into home consumption in accordance with a permission granted under section 77D of the Customs Act 1901 |
entity to which the permission is granted |
|
LE14A |
the wine is * tradex scheme goods, and any of the circumstances referred to in subsection 21(1) of that Act have occurred in respect of any of the wine |
holder (within the meaning of the Tradex Scheme Act 1999) of the * tradex order relating to the wine |
|
LE15 |
the wine is not covered by any other item in this table but is * imported, and is not entered for home consumption as required under the Customs Act 1901 |
owner (within the meaning of the Customs Act 1901 ) of the wine |
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