A New Tax System (Wine Equalisation Tax) Act 1999
In this Act, unless the contrary intention appears:
ABN
has the meaning given by section
41
of the
A New Tax System (Australian Business Number) Act 1998
.
accompanied baggage
(Repealed by No 176 of 1999)
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AD1a
means the *
assessable dealing
of that name in the *
Assessable Dealings Table
, and AD1b, AD2a etc. have corresponding meanings.
airport shop goods
has the same meaning as in the
Customs Act 1901
.
annual rebatable turnover
(Repealed by No 129 of 2004)
AOU
means *
application to own use
.
AOU connected with retail sales of wine
means an *
AOU
that:
(a) is constituted by consuming wine or giving wine away; and
(b) is connected with making, or attempting to make, * retail sales of wine.
AOU connected with retail sales of grape wine
(Repealed by No 176 of 1999)
application to own use
, in relation to wine, includes any of the following:
(a) consuming the wine;
(b) giving the wine away, or transferring property in the wine under a contract that is not a contract of sale;
(c) granting any right or permission to use the wine;
(d) if an entity other than the owner has * locally entered the wine - anything done by the entity that would be an application to own use of the wine by the owner if it had been done by the owner;
but does not include:
(e) selling the wine or consigning it for sale by consignment; or
(f) if the wine is * imported wine - anything done with it after * importation and before it is locally entered; or
(g) using the wine as part of the process of manufacture or other treatment or processing of wine or other goods.
approved form
has the meaning given by section
995-1
of the *ITAA 1997.
assessable dealing
means any dealing covered by the *
Assessable Dealings Table
.
Assessable Dealings Table
means the table in section
5-5
.
assessable wine
means *
Australian wine
or *
imported wine
.
assessed wine tax
, on a *
customs dealing
, means the wine tax *
assessed
on the customs dealing.
assessment
has the meaning given by the *
ITAA 1997
.
associate
has the meaning given by section
318
of the
Income Tax Assessment Act 1936
.
associated producer
has the meaning given by section
19-20
.
Australia
(Repealed by No 2 of 2015)
Australian wine
means wine that has been *manufactured in the indirect tax zone, but does not include *imported wine.
average wholesale price method
for working out the *
notional wholesale selling price
of a *
taxable dealing
is the method set out in section
9-40
.
beer
(Repealed by No 176 of 1999)
borne wine tax
has the meaning given by Subdivision
31-C
.
cider or perry
has the meaning given by section
31-5
.
Commissioner
means the Commissioner of Taxation.
Commonwealth entity
(Repealed by No 58 of 2006)
(a) a body corporate; or
(b) any other unincorporated association or body of persons;
but does not include a * partnership .
connected with
has the meaning given by section 328-125 of the *ITAA 1997.
(a) packaging in which, or with which, any property (the contents ) is packed or secured, in the ordinary course of a business, for the purpose of the marketing or delivery of the contents; and
(b) ancillary items that are packed or secured with the contents and are intended, and reasonably necessary, to allow or facilitate the use of the contents.
CR1
means the wine tax credit ground of that name in the *
Wine Tax Credit Table
, and CR4, CR7 etc. have corresponding meanings.
Customs
(Repealed by No 41 of 2015)
customs clearance area
means an area that is designated or set aside for the performance of functions under the
Customs Act 1901
.
customs dealing
means *
AD4b
, *
AD10
or *
AD14b
.
customs duty
means any duty of customs imposed by that name under a law of the Commonwealth, other than:
(a) the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 ; or
(aa) the A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005 ; or
(b) the A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999 .
Customs Tariff
means the
Customs Tariff Act 1995
as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.
earlier producer rebate
(Repealed by No 94 of 2017)
eligible Australian traveller
(Repealed by No 176 of 1999)
eligible foreign traveller
(Repealed by No 176 of 1999)
eligible royalty cost
has the meaning given by
subsection 5-15(2)
.
entity
has the meaning given in
section 195-1
of the *
GST Act
.
explanatory section
has the meaning given by
section 29-10
.
export
, in relation to wine, means export the wine from the indirect tax zone.
Finance Minister
means the Minister administering the
Public Governance, Performance and Accountability Act 2013
.
financial year
means a period of 12 months beginning on 1 July.
food
has the meaning given by
section 38-4
of the *
GST Act
.
fruit or vegetable wine
has the meaning given by section
31-4
.
grape wine
has the meaning given by section
31-2
.
grape wine product
has the meaning given by section
31-3
.
GST
has the meaning given by
section 195-1
of the *
GST Act
.
GST Act
means the
A New Tax System (Goods and Services Tax) Act 1999
.
GST-free
has the meaning given by
section 195-1
of the *
GST Act
.
GST group
has the meaning given by section
48-5
of the *
GST Act
.
GST importation value
of a *
local entry
is an amount equal to what would be the value of the local entry (disregarding any wine tax payable in respect of the local entry), for the purposes of the *
GST Act
, if it were a taxable importation within the meaning of
section 195-1
of that Act.
For the basic rules on the value of taxable importations, see section 13-20 of the GST Act.
GST joint venture
has the meaning given by section
51-5
of the *
GST Act
.
half-retail price method
for working out the *
notional wholesale selling price
of a *
taxable dealing
is:
(a) if the dealing is a * retail sale - the method set out in subsection 9-35(1) ; or
(b) if the dealing is an * AOU connected with retail sales of grape wine - the method set out in subsection 9-35(2) .
import
means import goods into the indirect tax zone.
importation of goods into Australia
(Repealed by No 176 of 1999)
imported wine
means wine that has been *imported (whether or not the wine was *manufactured in the indirect tax zone).
increase
includes increase from nil.
indirect marketing sale
has the meaning given by
section 5-20
.
indirect tax zone
has the meaning given by section
195-1
of the *GST Act.
inwards duty free shop
has the same meaning as in section 96B of the
Customs Act 1901
.
ITAA 1997
means the
Income Tax Assessment Act 1997
.
joint venture operator
, for a *
GST joint venture
, has the meaning given by section
195-1
of the *
GST Act
.
LE1
means the *
local entry
of that name in the *
Local Entry Table
, and LE2, LE3 etc. have corresponding meanings.
local entry
has the meaning given by section
5-30
.
Local Entry Table
means the table in section
5-30
.
locally enter wine under quote
has the meaning given by subsection
31-15(3)
.
manufacture
includes the following:
(a) production;
(b) combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients;
(c) applying a treatment to foodstuffs as a process in preparing them for human consumption;
but does not include any prescribed combination of parts or ingredients.
manufacturer
, in relation to particular wine, means the entity that (not as an employee) *
manufactured
the wine, whether or not the entity owned the materials out of which the wine was manufactured.
mead
has the meaning given by section
31-6
.
member
, in relation to a *
GST group
, has the meaning given by section
195-1
of the *
GST Act
.
money
has the meaning given by section
195-1
of the *
GST Act
.
net amount
has the meaning given by section
195-1
of the *
GST Act
.
New Zealand
means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue.
New Zealand participant
means an entity that is approved as a New Zealand participant under section
19-7
.
non-taxable importation
has the meaning given by section
13-10
and Division
42
of the *
GST Act
.
notional wholesale purchase price
, in relation to wine, means the *
price
(excluding wine tax and *
GST
) for which you could reasonably have been expected to purchase the wine by wholesale under an arm
'
s length transaction.
notional wholesale selling price
has the meaning given by Subdivision
9-B
.
obtain wine under quote
has the meaning given by
Subdivision 31-D
.
participant
, in relation to a *
GST joint venture
, has the meaning given by section
195-1
of the *
GST Act
.
partnership
has the meaning given by section 995-1 of the *
ITAA 1997
.
passed on
, in relation to an amount of tax that has been *
borne
by an entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity.
premises
, in relation to a supply of *
food
(other than wine), has the meaning given by
section 38-5
of the *
GST Act
.
prescribed rules for export sales
means the rules prescribed by the regulations setting out conditions that must be complied with in order for dealings with wine to be exempted, or otherwise relieved from wine tax, on the basis of the *
export
, or intended export, of the wine.
price
has the meaning given by section
9-75
of the *
GST Act
.
(a) an entity that *manufactures the wine; or
(b) an entity that satisfies the following requirements:
(i) the entity (the first entity ) supplies another entity with the *source product from which the wine is manufactured;
(ii) the other entity manufactures the wine on behalf of the first entity.
producer rebate
means a rebate to which a *
producer
of *
rebatable wine
is entitled under
Division 19
.
producer
'
s licence
(Repealed by No 129 of 2004)
purchase wine under quote
has the meaning given by subsection
31-15(2)
.
rebatable wine
means *
grape wine
, *
grape wine products
, *
fruit or vegetable wine
, *
cider or perry
, *
mead
or *
sake
.
reduce
includes reduce to nil.
registered
has the meaning given by section
195-1
of the *
GST Act
.
relevant traveller
has the same meaning as in section
96B
of the
Customs Act 1901
.
representative member
, for a *
GST group
, has the meaning given by section
195-1
of the *
GST Act
.
required to be registered
has the meaning given by section
195-1
of the *
GST Act
.
retail sale
means any sale that is not a *
wholesale sale
.
royalty
has the meaning given by subsection
9-70(2)
.
royalty-inclusive AOU
has the meaning given by section
5-15
.
royalty-inclusive sale
has the meaning given by section
5-15
.
sake
has the meaning given by section
31-7
.
sale
includes barter or exchange.
source product
has the meaning given by subsection
19-5(4)
.
State law
has the meaning given by section
995-1
of the *
ITAA 1997
.
supply
has the meaning given by section
9-10
of the *
GST Act
.
taxable dealing
means an *
assessable dealing
that happens on or after 1 July 2000 for which no exemption is available under Division
7
.
taxable supply
has the meaning given by section
195-1
of the *
GST Act
.
taxable value
means the taxable value that applies under Division
9
.
tax-bearing dealing
, in relation to an amount of *
wine tax borne
by an entity, means the dealing through which, or because of which, the tax was borne.
tax period
has the meaning given by section
195-1
of the *
GST Act
.
Territory law
has the meaning given by section
995-1
of the *
ITAA 1997
.
tradex order
has the meaning given by section 4 of the
Tradex Scheme Act 1999
.
tradex scheme goods
has the meaning given by subsection
141-10(1)
of the *
GST Act
.
untaxable Commonwealth entity
has the meaning given by section
177-1
of the *
GST Act
.
untaxed AOU
has the meaning given by subsection
5-25(2)
.
untaxed sale
has the meaning given by subsection
5-25(1)
.
wholesale sale
means a sale to an entity that purchases for the purpose of resale, but does not include a sale of wine from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the wine is of a kind that:
(a) is usually * manufactured by the purchaser; or
(b) is usually purchased by the purchaser for resale.
wine
has the meaning given by Subdivision
31-A
.
wine tax
means tax that is payable under the *
wine tax law
and imposed as wine equalisation tax by any of these:
(a) the A New Tax System (Wine Equalisation Tax Imposition - General) Act 1999 ; or
(b) the A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999 ; or
(c) the A New Tax System (Wine Equalisation Tax Imposition - Excise) Act 1999 .
wine tax borne
has the meaning given by Subdivision
31-C
.
wine tax credit
means a wine tax credit under Part
4
.
Wine Tax Credit Table
means the table in section
17-5
.
(a) this Act; and
(b) any Act that imposes wine tax; and
(c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 so far as it relates to the Acts covered by paragraphs (a) and (b); and
(d) the Taxation Administration Act 1953 , so far as it relates to any Act covered by paragraphs (a) to (c); and
(e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and
(f) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered).
you
: if a provision of this Act uses the expression
you
, it applies to entities generally, unless its application is expressly limited.
Note:
The expression you is not used in provisions that apply only to entities that are not individuals.
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