A New Tax System (Wine Equalisation Tax) Act 1999
View history note
Hide history noteDiv 19 substituted for Div 19 by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004.
Act No 129 of 2004, s 3 and Sch 1 contained the following transitional provisions:
Transitional provisions
(1) The amount of producer rebate for a producer of rebatable wine under the A New Tax System (Wine Equalisation Tax) Act 1999 (as in force immediately before the commencement of this Schedule) for dealings in wine made on or after 1 July 2004 and before 1 October 2004 is the amount worked out under section 19-10 of that Act (as so in force) as if 30 September 2004 were the end of a financial year.
(2) The maximum amount of producer rebate for a producer, or a group of associated producers, of rebatable wine under the A New Tax System (Wine Equalisation Tax) Act 1999 (as in force after the commencement of this Schedule) for the 2004-05 financial year is $217,500.
Div 19 formerly read:
Division 19 - Producer rebates
19-1 What this Division is about
Wine producers are entitled to a rebate for certain retail sales and AOUs of wine. The rebate tapers off when these sales and AOUs exceed a particular value. The rebate is provided in the form of a wine tax credit.Note:
Credit ground CR9 is producer rebates.
19-5 Entitlement to producer rebatesHistoryS 19-1 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
Retail sales
(1)
You are entitled to a * producer rebate for * rebatable wine in respect of a * financial year if:
(a) you are the * producer of the wine; and
(b) you are liable to wine tax for a * retail sale of the wine during the financial year; and
(c) the sale is from premises to which your * producer ' s licence relates; and
(d) the sale does not contravene the * State law or * Territory law under which the licence was issued, or any conditions to which the licence is subject.
(2)
A sale of wine by mail order or on the Internet is taken to be a sale from particular premises for the purposes of paragraph (1)(c) if the wine is sold under the * producer ' s licence to which those premises relate.
AOUs
(3)
You are also entitled to a * producer rebate for * rebatable wine in respect of a * financial year if:
(a) you are the * producer of the wine; and
(b) you are liable to wine tax for an * AOU of the wine during the financial year.
Exceptions
(4)
However, you are not entitled to the rebate for the wine if:
(a) in the case of a * retail sale - you sell the wine in the course of providing, to the purchaser of the wine, other * food that is for consumption on the * premises from which it is supplied; or
(b) in the case of a retail sale - the sale is by mail order or on the Internet and a commission is payable to a third party for the sale, or a third party deducts an amount as commission from the proceeds of the sale; or
(c) in any case - in the * financial year in which the sale or * AOU occurs, your * annual rebatable turnover for the * producer ' s licence under which the sale or AOU took place is more than $580,000.HistoryS 19-5 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
19-10 Amount of producer rebates
(1)
If the * annual rebatable turnover of a * producer of * rebatable wine for a particular * producer ' s licence in a * financial year is $300,000 or less, the amount of the * producer rebates to which you are entitled in respect of that licence for that financial year is 14% of that turnover.
(2)
If the * annual rebatable turnover of a * producer of * rebatable wine for a particular * producer ' s licence in a * financial year is more than $300,000, the amount of the * producer rebates to which you are entitled in respect of that licence for that financial year is:$42,000 − ((That turnover − $300,000) × 15%)
19-15 Estimating amounts of producer rebates for each tax periodHistoryS 19-10 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
(1)
The Commissioner may determine in writing how a * producer of * rebatable wine may work out estimates of amounts of * producer rebates that the producer may claim for the producer ' s * tax periods during a * financial year (other than the last tax period of a financial year).
(2)
An amount worked out in accordance with the determination, for one of the * tax periods applying to you, is treated as an amount of a * wine tax credit :
(a) to which you are entitled; and
(b) that arises during that tax period (even though under section 17-5 it would arise at a later time).
(3)
The amount of the * producer rebate to which you are entitled in respect of the * financial year is taken to be reduced by the sum of the amounts worked out under subsection (2) that you claim for * tax periods during the financial year.
(4)
However, if the sum of the amounts worked out under subsection (2) that you claim for * tax periods during the * financial year exceeds the amount of the * producer rebate to which you are entitled in respect of the financial year:
(a) you are liable to pay an amount equal to that excess; and
(b) the amount is to be treated as if it were wine tax payable by you at the end of the financial year, and, for the purposes of Part 5 , were attributable to the last tax period of the financial year.
19-20 Annual rebatable turnoverHistoryS 19-15 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
The * annual rebatable turnover of a * producer of * rebatable wine for a particular * producer ' s licence in a * financial year is the sum of:
(a) the * notional wholesale selling prices of all * retail sales of rebatable wine the producer makes in that financial year that are sales:
(i) made under the licence; and
(ii) to which subsection 19-5(1) applies; and
(b) the notional wholesale selling prices of all * AOUs of rebatable wine the producer makes in that financial year that are AOUs:
(i) made under the licence; and
(ii) to which subsection 19-5(3) applies.HistoryS 19-20 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
Div 19 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
(Repealed by No 94 of 2017)
S 19-17 repealed by No 94 of 2017, s 3 and Sch 1 item 10, effective 1 October 2017. For application and transitional provisions, see note under s
19-5
. S 19-17 formerly read:
There is no earlier producer rebate in relation to other wine that was used to manufacture the wine if you are notified under subsection (3) that the producer of the other wine is not entitled to a producer rebate for the other wine. Winemaker A makes a wholesale sale of 100 litres of wine that it has manufactured to Winemaker B for $200. Winemaker B uses that wine to manufacture 100 litres of wine and then sells 30 litres to a distributor for $100. Winemaker A has a rebate of $58 (assuming that it is not reduced because of an earlier producer rebate, and that Winemaker A has not already had the maximum rebate). Winemaker B
'
s rebate for the $100 sale of 30 litres to the distributor would be $29. However, Winemaker A
'
s earlier producer rebate reduces Winemaker B
'
s rebate for the 30 litres by $17.40 (30/100
×
$58). Winemaker B
'
s rebate is therefore $11.60. (It does not matter whether Winemaker A notifies Winemaker B of the earlier producer rebate.) If Winemaker A had not been entitled to any producer rebate, and Winemaker B had been notified accordingly, Winemaker B
'
s rebate for the $100 sale would have been $29. S 19-17 inserted by No 184 of 2012, s 3 and Sch 6 item 1, applicable in relation to assessable dealings on or after 10 December 2012 (the
application day
). If the wine to which such an assessable dealing relates was manufactured using other wine that was supplied before the application day, the
A New Tax System (Wine Equalisation Tax) Act 1999
as amended applies in relation to the assessable dealing as if:
19-17 Earlier producer rebates
(1)
Despite section 19-15, if any of the wine was *manufactured using other wine, the amount of the *producer rebates to which you would be entitled under that section is reduced by the sum of the amounts of any *earlier producer rebates relating to the wine.
(2)
An
earlier producer rebate
relating to wine is:
(a)
if you are notified under subsection (3) of the amount of the producer
'
s *producer rebate for other wine that was used to *manufacture the wine
-
so much of that producer rebate as relates to the amount of the other wine so used; or
(b)
if you are not notified under subsection (3) in relation to other wine that was used to *manufacture the wine
-
an amount equal to what would have been so much of the producer
'
s producer rebate for the other wine as relates to the amount of the other wine so used if:
(i)
the producer had been entitled to a producer rebate for a *wholesale sale of the other wine to you; and
(ii)
subsections 19-15(2) and (3) and this section did not affect the amount of that producer rebate.
Example:
(3)
The *producer of the other wine, or (if the producer did not *supply the other wine to you) the supplier of the other wine, may notify you, in the *approved form, that:
(a)
the producer is entitled to a *producer rebate of a specified amount for the other wine; or
(b)
the producer is not entitled to a producer rebate for the other wine.
(4)
If the *supply of other wine includes wine of 2 or more types of wine, subsection (3) applies as if there were separate supplies for each type of wine.
(5)
For the purposes of subsection (2), if the only reason why an entity is not, or would not be, entitled to a *producer rebate for other wine is that paragraph 19-5(2)(c) has not yet been complied with:
(a)
the entity is taken to be entitled to the rebate for the other wine; and
(b)
the amount of that rebate is taken to be an amount equal to 29% of the approved selling price for the other wine.
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