A New Tax System (Wine Equalisation Tax) Regulations 2000
Part 1 - Preliminary
1-1.01
Name of Regulations
These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000. 1-1.02 Commencement
These Regulations commence on the commencement of the A New Tax System (Wine Equalisation Tax) Act 1999. 1-1.03 Definitions
In these Regulations:
For the purposes of paragraphs 25-5(1)(b) and (1A)(b) of the Act, the purchase, in accordance with this Subdivision, of wine on which wine tax has been borne is a kind of purchase.
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.
Subdivision 25-2 - Working out amount to be paid 25-5.03 Amount
For the purposes of subsection 25-5(2) of the Act, the amount of wine tax borne on wine is 29% of half of the GST inclusive price paid by the purchaser for the wine. Subdivision 25-3 - Payment arrangements 25-5.04 Arrangements (1)
For the purposes of paragraphs 25-5(1)(e) and (1A)(e) of the Act, if:
(a) an amount of wine tax is to be paid in cash to a purchaser of wine; and
(b) the amount of wine tax is not an exact multiple of 5 cents;then:
(c) the amount of wine tax is to be rounded up or down to the nearest exact multiple of 5 cents (rounding up if the amount is an exact multiple of 2.5 cents); and
(d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.
(2)
For the purposes of subsection 25-5(3) of the Act, the arrangements in Subdivisions 168-F and 168-G of the A New Tax System (Goods and Services Tax) Regulations 2019 apply to the purchase of wine as if the purchase were an acquisition of goods mentioned in Division 168 of those Regulations.
Part 7 - Interpreting the Act Division 31 - Meaning of some important concepts Subdivision 31-A - Wine 31-2.01 Grape wine
For paragraph 31-8(1)(a) of the Act, a beverage mentioned in paragraph 31-2(1)(a) of the Act must not contain more than 22% by volume of ethyl alcohol.
31-3.01
Grape wine products
(1)
For paragraph (d) of the definition of grape wine product in section 31-3 of the Act, this regulation prescribes requirements for grape wine products.
(2)
A grape wine product must not have added to it the flavour of any alcoholic beverage (other than wine), whether the flavour is natural or artificial.
(3)
The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:
(a) must only be used to extract flavours from vegetable matter; and
(b) must be essential to the extraction process; and
(c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.
31-4.01
Fruit or vegetable wine
(1)
For the purposes of:
(a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31-4 of the Act; and
(b) paragraph 31-8(1)(c) of the Act -
(2)
Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.
(3)
If ethyl alcohol, from grape spirit or neutral spirit, is added to fruit or vegetable wine, the resulting beverage must contain at least 15% by volume of ethyl alcohol and not more than 22% by volume of ethyl alcohol.
31-6.01 Mead (1)
For:
(a) paragraphs (b), (c) and (d) of the definition of mead in section 31-6 of the Act; and
(b) paragraph 31-8(1)(e) of the Act;
(2)
For paragraph 31-6(b) of the Act, ethyl alcohol, from grape spirit or neutral spirit, may be added to mead only if the resulting beverage contains:
(a) not less than 15% by volume of ethyl alcohol; and
(b) not more than 22% by volume of ethyl alcohol.
(3)
For paragraph 31-6(c) of the Act:
(a) herbs or spices may be added during or after the production of mead; and
(b) caramel may be added to mead after the fermentation process is complete.
(4)
For paragraphs 31-6(c) and (d) and paragraphs 31-8(2)(d) and (e) of the Act, fruit, or product derived entirely from fruit, may be used in the production of mead only if:
(a) the fruit or product has not been fermented; and
(b) the fruit or product is added to the mead before fermentation of the mead; and
(c) after the addition of the fruit or product, and before fermentation, the mead will contain not less than 14% by volume of honey; and
(d) after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the mead; and
(e) after the addition of the fruit or product, the mead will have an ethyl alcohol content by volume of not less than 8%, and not greater than 22%.
(5)
For subregulation (4), if:
(a) fruit or a product derived from fruit is added to mead; and
(b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;
Part 8 - Transitional matters Division 34 - Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019 34-1.01 34-1.01 Tourist refund scheme
Despite the amendments of Division 25 made by Schedule 2 to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019, that Division, as in force immediately before the commencement of that Schedule, continues to apply in relation to any wine exported before that commencement.
These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000. 1-1.02 Commencement
These Regulations commence on the commencement of the A New Tax System (Wine Equalisation Tax) Act 1999. 1-1.03 Definitions
In these Regulations:
Act
means the A New Tax System (Wine Equalisation Tax) Act 1999.
purchaser
means a person who has borne wine tax on wine that the person has purchased.
For the purposes of paragraphs 25-5(1)(b) and (1A)(b) of the Act, the purchase, in accordance with this Subdivision, of wine on which wine tax has been borne is a kind of purchase.
Note:
Part of a person's eligibility for the tourist refund scheme in section 25-5 of the Act involves making a purchase that is of a kind specified in the regulations.
View history note
Hide history noteThis 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.
Subdivision 25-2 - Working out amount to be paid 25-5.03 Amount
For the purposes of subsection 25-5(2) of the Act, the amount of wine tax borne on wine is 29% of half of the GST inclusive price paid by the purchaser for the wine. Subdivision 25-3 - Payment arrangements 25-5.04 Arrangements (1)
For the purposes of paragraphs 25-5(1)(e) and (1A)(e) of the Act, if:
(a) an amount of wine tax is to be paid in cash to a purchaser of wine; and
(b) the amount of wine tax is not an exact multiple of 5 cents;then:
(c) the amount of wine tax is to be rounded up or down to the nearest exact multiple of 5 cents (rounding up if the amount is an exact multiple of 2.5 cents); and
(d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.
(2)
For the purposes of subsection 25-5(3) of the Act, the arrangements in Subdivisions 168-F and 168-G of the A New Tax System (Goods and Services Tax) Regulations 2019 apply to the purchase of wine as if the purchase were an acquisition of goods mentioned in Division 168 of those Regulations.
Part 7 - Interpreting the Act Division 31 - Meaning of some important concepts Subdivision 31-A - Wine 31-2.01 Grape wine
For paragraph 31-8(1)(a) of the Act, a beverage mentioned in paragraph 31-2(1)(a) of the Act must not contain more than 22% by volume of ethyl alcohol.
For paragraph (d) of the definition of grape wine product in section 31-3 of the Act, this regulation prescribes requirements for grape wine products.
(2)
A grape wine product must not have added to it the flavour of any alcoholic beverage (other than wine), whether the flavour is natural or artificial.
(3)
The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:
(a) must only be used to extract flavours from vegetable matter; and
(b) must be essential to the extraction process; and
(c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.
For the purposes of:
(a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31-4 of the Act; and
(b) paragraph 31-8(1)(c) of the Act -
this regulation makes arrangements relating to fruit or vegetable wine.
(2)
Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.
(3)
If ethyl alcohol, from grape spirit or neutral spirit, is added to fruit or vegetable wine, the resulting beverage must contain at least 15% by volume of ethyl alcohol and not more than 22% by volume of ethyl alcohol.
Note:
The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.
31-6.01 Mead (1)
For:
(a) paragraphs (b), (c) and (d) of the definition of mead in section 31-6 of the Act; and
(b) paragraph 31-8(1)(e) of the Act;
this regulation makes arrangements for mead.
(2)
For paragraph 31-6(b) of the Act, ethyl alcohol, from grape spirit or neutral spirit, may be added to mead only if the resulting beverage contains:
(a) not less than 15% by volume of ethyl alcohol; and
(b) not more than 22% by volume of ethyl alcohol.
Note:
The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.
(3)
For paragraph 31-6(c) of the Act:
(a) herbs or spices may be added during or after the production of mead; and
(b) caramel may be added to mead after the fermentation process is complete.
(4)
For paragraphs 31-6(c) and (d) and paragraphs 31-8(2)(d) and (e) of the Act, fruit, or product derived entirely from fruit, may be used in the production of mead only if:
(a) the fruit or product has not been fermented; and
(b) the fruit or product is added to the mead before fermentation of the mead; and
(c) after the addition of the fruit or product, and before fermentation, the mead will contain not less than 14% by volume of honey; and
(d) after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the mead; and
(e) after the addition of the fruit or product, the mead will have an ethyl alcohol content by volume of not less than 8%, and not greater than 22%.
(5)
For subregulation (4), if:
(a) fruit or a product derived from fruit is added to mead; and
(b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;
the proportion of fruit or product in the mead is to be worked out by assuming that it has been reconstituted according to the recommendations of the manufacturer of the concentrated fruit juice or pulp.
Part 8 - Transitional matters Division 34 - Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019 34-1.01 34-1.01 Tourist refund scheme
Despite the amendments of Division 25 made by Schedule 2 to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019, that Division, as in force immediately before the commencement of that Schedule, continues to apply in relation to any wine exported before that commencement.