A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999

Table of Provisions

PART 1--INTRODUCTION

Division 1--Preliminary

• 1.1 Short title  
• 1.2 Commencement  
• 1.3 How the wine tax law applies to things outside Australia and  
• 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)  
• 2.35 Administration, collection and recovery provisions (Part VI of  

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  
• 5.15 Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and  
• 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)  
• 5.35 Time of local entry if wine entered for home consumption before  
• 5.40 Reductions in wine tax for some importations that are free of  

Division 7--Exemptions

• 7.1 What this Division is about  
• 7.5 Exemption for dealings that are GST-free supplies  
• 7.10 Exemptions based on quoting  
• 7.15 Exemptions based on Schedule 4 to the Customs Tariff Act  
• 7.20 Exemption for local entry if wine has been taxed while in  

Division 9--Taxable value

• 9.1 What this Division is about  
• 9.5 How to work out the taxable value of a taxable dealing  
• 9.10 Agreement with Commissioner regarding calculation of taxable  
• 9.25 The 2 methods of working out notional wholesale selling prices  
• 9.30 Working out notional wholesale selling prices for retail  
• 9.35 The half retail price method  
• 9.40 The average wholesale price method  
• 9.45 Notional wholesale selling prices for other dealings  
• 9.65 Taxable dealing with wine that is the contents of a  
• 9.70 Assessable dealings with wine that involve the payment of an  
• 9.75 Assessable dealing with wine in bond  
• 9.80 Amounts not to be added if they are already included in the  

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  
• 13.30 Quote not effective for certain purposes if there are grounds  
• 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  
• 17.20 Wine tax credits to be applied against tax liabilities and  
• 17.25 Excess wine tax credits must be repaid  
• 17.30 Clawback of CR15 wine tax credit on later recovery of bad  
• 17.35 Clawback of CR8 wine tax credit on later sale of defective  
• 17.40 Agreement with Commissioner regarding wine tax  
• 17.45 Notifying disallowance of wine tax credit claim  

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  
• 21.5 Wine tax added to net amounts  
• 21.10 Attribution rules for wine tax  
• 21.15 Wine tax credits subtracted from net amounts  

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  

PART 6--MISCELLANEOUS

Division 27--Miscellaneous

• 27.1 Application of this Act to cider, perry, mead and sake  
• 27.5 Wine tax must be specified on invoice for wholesale  
• 27.10 Alteration of wine tax liability or wine tax credit if affected  
• 27.15 Apportionment of global amounts  
• 27.20  
• 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  

Division 31--Meaning of some important concepts

• 31.1 Meaning of wine  
• 31.5 Meaning of grape wine  
• 31.10 Meanings of borne wine tax and wine tax borne  
• 31.15 Meaning of obtain wine under quote etc.  
• 31.20 Meaning of approved form  

Division 33--Dictionary

• 33.1 Dictionary