Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The * Assessable Dealings Table sets out all the * assessable dealings that can be subject to wine tax.
(2) 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:
(a) the dealing is a * taxable dealing; and
(b) the entity specified in column 3 is the entity liable to the tax; and
(c) 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.
(3) To calculate the amount of the tax:
(a) determine the * taxable value of the dealing under Division 9; and
(b) 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).
(4) 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 * Australia at the time of the dealing.
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Column 1 No. |
Column 2 |
Column 3 * Entity liable |
Column 4 Time of dealing |
Column 5 Normal taxable value |
|
Part A--Australian Wine |
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AD1a |
* wholesale sale by an entity that * manufactured the wine in the course of any business |
seller |
time of sale |
the * price (excluding wine tax and * GST) for which the wine was sold |
|
AD1b |
* wholesale sale by an entity that is not the * manufacturer of the wine |
seller |
time of sale |
the * price (excluding wine tax and * GST) for which the wine was sold |
|
AD2a |
* retail sale by an entity that * manufactured the wine in the course of any business |
seller |
time of sale |
|
|
AD2b |
* retail sale by an entity that is not the * manufacturer of the wine, but that * obtained the wine under quote; excludes case covered by AD2d |
seller |
time of sale |
|
|
AD2c |
seller |
time of sale |
the amount that would be the * notional wholesale purchase price of the wine if the * manufacturer had incurred the * eligible royalty costs |
|
|
AD2d |
seller |
time of sale |
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|
AD2e |
* untaxed sale by an entity that is not the * manufacturer of the wine |
seller |
time of sale |
|
|
AD2f |
* retail sale, in the course of any business, of wine that is placed in * containers at a time after wine tax became payable on the wine by a person other than the seller |
seller |
time of sale |
|
|
AD3a |
* untaxed AOU by an entity that is not the * manufacturer of the wine |
applier |
time of * AOU |
|
|
AD3b |
* AOU by an entity that manufactured the wine in the course of any business |
applier |
time of * AOU |
|
|
AD3c |
* AOU by an entity that is not the * manufacturer of the wine, but that * obtained the wine under quote |
applier |
time of * AOU |
(a) the purchase * price (excluding * GST), if the wine was * purchased under quote; (b) in other cases, the * notional wholesale selling price |
|
AD3d |
* royalty‑inclusive AOU |
applier |
time of * AOU |
the amount that would be the * notional wholesale purchase price of the wine if the * manufacturer had incurred the * eligible royalty costs |
|
AD4b |
removal from a * customs clearance area of * airport shop goods purchased by a * relevant traveller from an * inwards duty free shop |
time at which wine tax is payable under section |
the * price for which the wine was purchased by the * relevant traveller |
|
|
Column 1 No. |
Column 2 |
Column 3 * Entity liable |
Column 4 Time of dealing |
Column 5 Normal taxable value |
|
Part B--Imported Wine |
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|
AD10 |
entity that makes the * local entry |
time at which wine tax is payable under section |
the * GST importation value |
|
|
AD11b |
seller |
time of sale |
the * price (excluding wine tax and * GST) for which the wine was sold |
|
|
AD12b |
* retail sale by an entity that * obtained the wine under quote; excludes case covered by AD12d |
seller |
time of sale |
|
|
AD12c |
seller |
time of sale |
the amount that would be the * notional wholesale purchase price of the wine if the entity that * imported the wine had incurred the * eligible royalty costs |
|
|
AD12d |
seller |
time of sale |
||
|
AD12e |
seller |
time of sale |
||
|
AD12f |
* retail sale, in the course of any business, of wine that is placed in * containers at a time after wine tax became payable on the wine by a person other than the seller |
seller |
time of sale |
|
|
AD13a |
applier |
time of * AOU |
||
|
AD13c |
applier |
time of * AOU |
(a) if the wine was * purchased under quote: the purchase * price (excluding * GST); (b) if the wine was * locally entered under quote by the applier: the * GST importation value |
|
|
AD13d |
* royalty‑inclusive AOU |
applier |
time of * AOU |
the amount that would be the * notional wholesale purchase price of the wine if the entity that * imported the wine had incurred the * eligible royalty costs |
|
AD14b |
removal from a * customs clearance area of * airport shop goods purchased by a * relevant traveller from an * inwards duty free shop |
time at which wine tax is payable under section |
the * price for which the wine was purchased by the * relevant traveller |
|
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
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.
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