A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax

Division 5 - General rules for taxability

5-30 Local entry of imported wine (AD10)

(1)
The Local Entry Table sets out the situations that amount to a local entry of * imported wine for the purposes of the * wine tax law . The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same wine.

(2)
The withdrawal of the customs entry underlying a formal local entry (the earlier local entry ) usually has the effect that the earlier local entry is taken never to have happened. However, if:

(a) there is a later formal local entry after the withdrawal; and

(b) the tax on that later entry would be less than the tax on the earlier local entry;

then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened.

(3)
If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened.

(4)
If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened.

(5)

View history reference

In this section:

customs entry
means an entry for home consumption under the Customs Act 1901 .

deemed local entry
means a local entry that is not a formal local entry.

formal local entry
means a local entry covered by * LE1 or * LE2 in the Local Entry Table.

Local Entry Table
Column 1	Column 2	Column 3
No.	Situation giving rise to local entry	*Entity to be regarded as making the local entry
LE1	the wine is taken to have been entered for home consumption under subsection 71A(7) of the Customs Act 1901	owner (within the meaning of the Customs Act 1901 ) of the wine

LE2	the wine is taken to have been entered for home consumption under subsection 71A(8) of the Customs Act 1901	owner (within the meaning of the Customs Act 1901 ) of the wine

LE3	the wine is delivered into home consumption under section 71 of the Customs Act 1901	entity authorised under section 71 of the Customs Act 1901 to deliver the wine

LE4	the wine is sold under section 72, 87 or 96 of the Customs Act 1901	entity that bought the wine

LE5	the wine is delivered to an entity under section 208 of the Customs Act 1901	entity to which the wine is delivered

LE6	the wine is delivered to an entity under a court order made in an action under the Customs Act 1901 for condemnation or recovery of the wine	entity to which the wine is delivered

LE7	the wine is delivered to an entity under a court order made in an action for a declaration that the wine is not forfeited under the Customs Act 1901	entity to which the wine is delivered

LE8	the wine has been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, and is delivered to an entity on the basis that it is not forfeited goods	entity to which the wine is delivered

LE9	delivery of the wine is authorised under subsection 209(6) of the Customs Act 1901	entity to which the wine is delivered or is to be delivered

LE10	a demand is made under section 35A or 149 of the Customs Act 1901 in relation to the wine	entity on which the demand is made

LE11	the wine is treated as entered for home consumption under subsection 96A(12) of the Customs Act 1901	entity treated under section 96A of the Customs Act 1901 as having entered the wine for home consumption

LE12	the wine is taken out of a warehouse under a permission granted under section 97 of the Customs Act 1901 and is not returned to the warehouse before the expiration of the period specified in the permission	entity to which the permission is given

LE13	(Repealed by No 176 of 1999)

LE14	the wine is taken into home consumption in accordance with a permission granted under section 77D of the Customs Act 1901	entity to which the permission is granted

LE14A	the wine is *tradex scheme goods, and any of the circumstances referred to in subsection 21(1) of that Act have occurred in respect of any of the wine	holder (within the meaning of the Tradex Scheme Act 1999 ) of the *tradex order relating to the wine

LE15	the wine is not covered by any other item in this table but is imported, and is not entered for home consumption as required under the Customs Act 1901*	owner (within the meaning of the Customs Act 1901 ) of the wine

View history note

History

S 5-30(5) (Local Entry Table) amended by No 33 of 2013, s 3 and Sch 1 items 40 and 41, by omitting " or 71DB(7) " from table item LE1 and " or 71DB(8) " from table item LE2, effective 31 March 2013.

S 5-30(5) (Local Entry Table) amended by No 82 of 2002, s 3 and Sch 3 items 9 and 10, effective 19 July 2005, by substituting:

(a) " 71A(7) or 71DB(7) " for " 71A(6) " in table item LE1, and

(b) " 71A(8) or 71DB(8) " for " 71A(7) " in table item LE2.

S 5-30(5) (Local Entry Table) amended by No 176 of 1999, s 3 and Sch 1 items 210 to 214, by repealing column 4, substituting " 87 or 96 " for " 87, 96, 206 or 207 " (table item LE4, 2nd column), substituting " bought the wine " for " was the owner (within the meaning of the Customs Act 1901 ) of the wine immediately before the sale " (table item LE4, 3rd column), repealing table item LE13 and omitting " into Australia " (wherever occurring) from table item LE15, effective 1 July 2000. Table item LE13 formerly read:


" LE13	the wine is delivered, under regulations made for the purposes of paragraph 27-35(2)(a), to an entity that has given a security or undertaking for the payment of wine tax that may become payable on the wine	entity to which the wine is delivered	when the wine is delivered "

The fourth column formerly read:

" Local Entry Table
	Column 4
	Time when local entry is made (but see note)
LE1	when the wine is taken to have been entered for home consumption

LE2	when the wine is taken to have been entered for home consumption

LE3	when the wine is delivered into home consumption

LE4	when the wine is sold

LE5	when the wine is delivered

LE6	when the wine is delivered

LE7	when the wine is delivered

LE8	when the wine is delivered

LE9	when the authorisation is made

LE10	when the demand is made

LE11	when the wine is treated as having been entered for home consumption

LE12	when the wine is taken out of the warehouse

LE13	(Repealed by No 176 of 1999)

LE14	when the wine is taken into home consumption

LE15	when the wine is *imported "

S 5-30(5) (Local Entry Table) amended by No 176 of 1999, s 3 and Sch 7 item 17, by inserting table item LE14A, effective 1 July 2000.

[ No 176 of 1999, s 3 and Sch 7 item 17, effective 1 July 2000, provides for the insertion of a fourth column in table item LE14A: " the earliest occasion on which any of those circumstances occurs in respect of any of the wine " .]

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