A New Tax System (Wine Equalisation Tax) Act 1999

Part 4 - Wine tax credits

Division 17 - Wine tax credits

17-5 Wine tax credit entitlements

(1)
The *Wine Tax Credit Table sets out the situations in which you are entitled to a *wine tax credit.

(2)
You are not entitled to a *wine tax credit for an amount of tax for which a wine tax credit entitlement has previously arisen (whether for you or another entity).

(3)

View history reference

You are not entitled to a *wine tax credit unless you make a claim for the wine tax credit under section 17-10 .

Wine Tax Credit Table
No.	Summary of ground	Details of ground	*Amount of wine tax credit**	*Time wine tax credit arises**
CR1	Tax overpaid	You have paid an amount as wine tax that was not legally payable.	the amount overpaid, to the extent that you have not *passed it on	when the amount became overpaid

CR2	(Repealed by No 94 of 2017)

CR3	(Repealed by No 94 of 2017)

CR4	Avoiding double tax on the same wine	You have become liable to wine tax on an assessable dealing (the current dealing* ) in relation to wine, but have *borne wine tax on all of the wine before the time of the current dealing.	the wine tax previously *borne on the wine	time of the current dealing

CR5	(Repealed by No 94 of 2017)

CR6	(Repealed by No 94 of 2017)

CR7	Ensuring no double tax in respect of *containers	You are liable to the wine tax on an assessable dealing with wine that is the contents of a container. You have *borne wine tax on the container.	the wine tax borne on the container	time of the *assessable dealing

CR8	Replacement of defective wine	You have borne wine tax on assessable wine used for the purpose of replacing other wine because of defects in the other wine.	*wine tax borne on replacement wine	time of replacement

CR9	*Producer rebate	An *assessable dealing is made in circumstances that entitle you to a producer rebate under Division 19.	the amount of the producer rebate under Division 19	immediately before the end of the financial year in which the assessable dealing occurs

CR10	(Repealed by No 94 of 2017)

CR11	(Repealed by No 94 of 2017)

CR12	(Repealed by No 176 of 1999)

CR13	(Repealed by No 94 of 2017)

CR14	Drawback of customs duty on imported wine	You have become liable to wine tax on a local entry of wine for which drawback of customs duty has been allowed under section 168 of the Customs Act 1901 (or, in the Commissioner's opinion, would have been allowed if wine had been liable to duty).	wine tax payable on the *local entry	time when drawback was allowed (or would have been allowed)

CR15	Sale *price written off as bad debt	You have: (a) paid wine tax on an assessable dealing that is a sale and later written off some or all of the price for which the wine was sold; or (b) paid wine tax on an assessable dealing that is a local entry (other than an LE4) and later written off some or all of the price for which the wine was first sold by you after the local entry.	a proportion of the wine tax paid that is equal to the proportion of the debt written off	time of writing off

View history note

History

S 17-5(3) (Wine Tax Credit Table) amended by No 94 of 2017, s 3 and Sch 1 items 4 - 6, by repealing table items CR2 and CR3, substituting table item CR4 and repealing table items CR5, CR6, CR10, CR11 and CR13, effective 1 October 2017. For application and transitional provisions, see note under s 19-5 . The table items formerly read:


" CR2	You have borne wine tax, even though entitled to quote	You have borne wine tax on a tax-bearing dealing for which you were entitled to quote (whether or not you quoted). You have not sold the wine. If you have applied the wine to own use, the AOU would not have been taxable, assuming it were an *assessable dealing.	the wine tax borne, to the extent that you have not passed it on	time of the *tax-bearing dealing

CR3	You are liable to tax because *quote ineffective under section 13-30	You have become liable to wine tax on an assessable dealing (or have lost an entitlement to a CR6 wine tax credit) because section 13-30 applied to an otherwise fully effective *quote that was made to you.	the wine tax payable on the assessable dealing (or the amount to which the CR6 wine tax credit would have related), to the extent that you have not *passed it on	time of the assessable dealing (or time CR6 wine tax credit would have arisen)

CR4	Avoiding double tax on the same wine	You have become liable to wine tax on an assessable dealing (the current dealing* ), but have *borne wine tax on the wine before the time of the current dealing.	the wine tax previously *borne on the wine	time of the current dealing

CR5	Ensuring exemption where latest *assessable dealing is non-taxable	Assessable dealing (the current dealing* ) is not taxable (for any reason except section 7-20). You:	the wine tax previously *borne on the wine	time of the current dealing
		(a) would be liable to the wine tax on the current dealing if it were taxable; and
		(b) have *borne wine tax on the wine before the time of the current dealing.

CR6	Tax excluded from sale price of tax-paid wine sold to quoting purchaser	You have sold wine, to a purchaser who quoted on the sale, for a price that excluded some or all of the wine tax previously *borne by you on the wine.	the wine tax excluded from sale *price	time of sale

CR10	Wine exported by you while still assessable wine	Wine on which you have borne wine tax has been exported by you while still *assessable wine.	the *wine tax borne	time of *export

CR11	Tax excluded from sale price of GST-free supply of tax paid wine	You sold wine for a price that excluded some or all of the wine tax previously borne by you on the wine, and the sale was a *GST-free supply of the wine.	wine tax excluded from sale *price	time of sale

CR13	Refund of customs duty following destruction of imported wine	You have become liable to wine tax on a local entry of wine that was imported under a contract of sale. You rejected the wine for non-compliance with the contract and the wine was destroyed. The Commissioner is satisfied that the destruction is or would be ground for remission of *customs duty on the wine.	wine tax payable on the *local entry	time of destruction of the wine "

S 17-5(3) (Wine Tax Credit Table) amended by No 160 of 2005, s 3 and Sch 4 item 1, by substituting table item CR9, effective 6 June 2006. The item formerly read:


" CR9	*Producer rebate	You make an assessable dealing in circumstances that entitle you to a producer rebate under Division 19	the amount of the *producer rebate under Division 19	immediately before the end of the financial year in which the *assessable dealing occurs "

S 17-5(3) (Wine Tax Credit Table) amended by No 92 of 2000, s 3 and Sch 9A item 2, by inserting item CR9, effective 1 July 2000.

S 17-5(3) (Wine Tax Credit Table) amended by No 176 of 1999, s 3 and Sch 1 items 220 to 222, by repealing table item CR9, substituting CR11, repealing CR12 and omitting " under *Customs supervision " from table item CR13 (3rd column), effective 1 July 2000. Table items CR9 and CR12 formerly read:


" CR9	Tax excluded from sale price of tax-paid wine sold to purchaser for export	You have sold wine to a purchaser who, at the time of sale, had the intention of exporting the wine (otherwise than as accompanied baggage) while it was still assessable wine. The price excluded some or all of the wine tax previously *borne by you on the wine.	the wine tax excluded from sale *price

CR12	Wine sold for tax-exclusive price to eligible foreign traveller	You sold wine to an eligible foreign traveller, in accordance with the prescribed rules for export sales, for a price that excluded some or all of the wine tax previously borne by you on the wine.	wine tax excluded from sale *price "

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