A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 7 - Exemptions  

7-25   Goods returned to the indirect tax zone in an unaltered condition  

(1)    
A * local entry of wine is not taxable if:

(a) the wine was exported from the indirect tax zone and is returned to the indirect tax zone, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and

(b) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and

(c) the importer:

(i) is the manufacturer of the wine; or

(ii) has previously acquired the wine, and the supply by means of which the importer acquired the wine was a * taxable dealing ; or

(iii) has previously imported the goods, and the previous importation was a * taxable dealing .

(2)    
A * local entry of wine is not taxable if:

(a) the importer had manufactured, acquired or imported the wine before 1 July 2000; and

(b) the wine was exported from the indirect tax zone before, on or after 1 July 2000; and

(c) the wine is returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and

(d) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and

(e) the ownership of the wine when it is returned to the indirect tax zone is the same as its ownership on 1 July 2000.

Note:

An importation covered by this section may also be duty-free under item 17 of Schedule 4 to the Customs Tariff Act 1995 .