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A New Tax System (Wine Equalisation Tax) Act 1999
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Administered by
Department of the Treasury
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C2017C00327 C31
01 October 2017
-
31 March 2026
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Part 1—Introduction
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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
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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
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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
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Division 4—Status of Guides and other non-operative material
4-1 Non-operative material
4-5 Explanatory sections
4-10 Other material
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Part 2—Wine tax
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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
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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
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Division 9—Taxable value
9-1 What this Division is about
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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
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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
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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
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Part 3—Quoting
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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
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Part 4—Wine tax credits
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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
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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
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Part 5—Payments and refunds of wine tax
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Division 21—Inclusion of wine tax and wine tax credits in net amounts
21-1 What this Division is about
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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
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Subdivision 21-B—Members of GST groups
21-40 Who is liable for wine tax
21-45 Who is entitled to wine tax credits
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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
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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
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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
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Part 6—Miscellaneous
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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
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Part 7—Interpreting this Act
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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
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Division 31—Meaning of some important concepts
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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
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Subdivision 31-C—Borne wine tax and wine tax borne
31-10 Meanings of borne wine tax and wine tax borne
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Subdivision 31-D—Obtaining wine under quote etc.
31-15 Meaning of obtain wine under quote etc.
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Division 33—Dictionary
33-1 Dictionary
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
