A New Tax System (Wine Equalisation Tax) Act 1999

Part 5 - Payments and refunds of wine tax  

Division 25 - Tourist refund scheme  

25-5   Tourist refund scheme  

Exporting wine as accompanied baggage

(1)    
If:

(a) you have * borne wine tax on wine that you purchased; and

(b) the purchase is of a kind specified in the regulations; and

(c) you leave the indirect tax zone, and export the wine from the indirect tax zone as accompanied baggage, in the circumstances specified in the regulations;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:

(d) the amount of the wine tax that you have borne on the wine; or

(e) such proportion of that amount of wine tax as is specified in the regulations.

Resident of external Territory sending wine home

(1A)    

If:

(a) you have * borne wine tax on wine that you purchased; and

(b) the purchase is of a kind specified in the regulations; and

(c) an amount is payable to you under subsection 168-5(1A) of the * GST Act for the * taxable supply corresponding to the purchase;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:

(d) the amount of the wine tax that you have borne on the wine; or

(e) such proportion of that amount of wine tax as is specified in the regulations.

Working out amounts of wine tax borne

(2)    
The regulations may specify how amounts of * wine tax borne are to be worked out.

Paying the refund

(3)    

An amount payable under this section is payable within the period and in the manner specified in the regulations.