Part 4
-
Wine tax credits
Division 19
-
Producer rebates
History
Div 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.
History
S 19-1 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
19-5 Entitlement to producer rebates
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.
History
S 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%)
History
S 19-10 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
19-15 Estimating amounts of producer rebates for each tax period
(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.
History
S 19-15 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
19-20 Annual rebatable turnover
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.
History
S 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.
19-25
Excess claims
(1)
If the sum of the amounts of *producer rebates that you claim because of subsection
19-5(1)
for *tax periods during the *financial year exceeds the amount of the *producer rebates to which you are entitled in respect of the financial year, you are liable to pay an amount equal to that excess.
History
S 19-25(1) amended by No 160 of 2005, s 3 and Sch 4 item 18, by inserting
"
because of subsection 19-5(1)
"
after
"
claim
"
, effective 6 June 2006.
(1A)
If the sum of the amounts of *producer rebates that you claim because of subsection
19-5(2)
for the *financial year exceeds the amount of the producer rebates to which you are entitled in respect of that financial year, you are liable to pay an amount equal to that excess.
History
S 19-25(1A) inserted by No 160 of 2005, s 3 and Sch 4 item 19, effective 6 June 2006.
(2)
Subsection (3) applies if a *producer is an *associated producer of one or more other producers for a *financial year and the *producer rebates claimed by those producers as a group for the financial year under this Division is more than $350,000.
History
S 19-25(2) amended by No 94 of 2017, s 3 and Sch 1 item 24, by substituting
"
$350,000
"
for
"
$500,000
"
, effective 1 October 2017 and applicable to assessable dealings in wine in the 2018-19 financial year and later financial years.
S 19-25(2) amended by No 80 of 2006, s 3 and Sch 14 item 2, by substituting
"
$500,000
"
for
"
$290,000
"
, applicable to dealings in wine made on or after 1 July 2006.
S 19-25(2) amended by No 160 of 2005, s 3 and Sch 4 item 20, by inserting
"
under this Division
"
after
"
the financial year
"
, effective 6 June 2006.
(3)
Each *producer member of the group is jointly and severally liable to pay an amount equal to the excess. However, none of the individual producer members is liable to pay an amount that exceeds the sum of the amounts of *producer rebates that that producer claimed for the *financial year.
(4)
An amount payable under this section is to be treated as if it were wine tax payable at the end of the *financial year, and, except in the case of a *New Zealand participant, for the purposes of Part 5, were attributable to the last tax period of the financial year.
Note:
The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part
3-10
in Schedule
1
to the
Taxation Administration Act 1953
.
History
S 19-25(4) amended by No 73 of 2006, s 3 and Sch 5 item 150, by substituting
"
Part 3-10 in Schedule 1 to
"
for
"
Part VI of
"
in the note, effective 1 July 2006.
S 19-25(4) amended by No 160 of 2005, s 3 and Sch 4 item 21, by inserting
"
except in the case of a *New Zealand participant,
"
after
"
*financial year, and,
"
, effective 6 June 2006.
(5)
For the purposes of the application of Parts
3-10
and
4-1
in Schedule
1
to the
Taxation Administration Act 1953
, a *producer rebate under subsection
19-5(2)
is to be treated as a net amount.
History
S 19-25(5) amended by No 39 of 2012, s 3 and Sch 1 item 145, by substituting
"
Parts 3-10 and 4-1
"
for
"
Part 3-10
"
, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
S 19-25(5) amended by No 73 of 2006, s 3 and Sch 5 item 174, by substituting
"
Part 3-10 in Schedule 1 to
"
for
"
Part VI of
"
, effective 1 July 2006.
S 19-25(5) inserted by No 160 of 2005, s 3 and Sch 4 item 22, effective 6 June 2006.
S 19-25 inserted by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004.
For transitional provisions of s 19-25, see note under Div 19 heading.
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