A New Tax System (Wine Equalisation Tax) Regulations 2000

Part 5 - Payments and refunds of wine tax  

Division 25 - Tourist refund scheme  

Subdivision 25-1 - Kinds of purchases  

25-5.02   Wine to which this Subdivision applies  

(1)    
This Subdivision applies to the purchase of wine on which wine tax has been borne if:

(a) the purchase is an acquisition, or a part of an acquisition, that meets the requirements in Subdivision 168-A of the A New Tax System (Goods and Services Tax) Regulations 2019 ; and

(b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168-B of those Regulations; and

(c) the wine is exported in the circumstances specified in Subdivision 168-C or 168-D of those Regulations.

(2)    

However, this Subdivision does not apply to wine that has been partly consumed at the time at which the purchaser leaves the indirect tax zone.