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A New Tax System (Wine Equalisation Tax) Act 1999
- Part 1 - Introduction
- Division 1 - Preliminary
- 1-1 Short title
- 1-2 Commencement
- 1-3 How the wine tax law applies to things outside the indirect tax zone and things happening before commencement
- 1-4 States and Territories are bound by the wine tax law
- Division 2 - Overview of the wine tax legislation
- 2-1 What this Act is about
- 2-5 Liability to tax (Part 2)
- 2-10 Quoting (Part 3)
- 2-15 Wine tax credits (Part 4)
- 2-20 Payment of wine tax (Part 5)
- 2-25 Miscellaneous (Part 6)
- 2-30 Interpretative provisions (Part 7)
- 2-33 Administration, collection and recovery provisions in the Taxation Administration Act 1953
- Division 3 - Defined terms
- 3-1 When defined terms are identified
- 3-5 When terms are not identified
- 3-10 Identifying the defined term in a definition
- Division 4 - Status of Guides and other non-operative material
- 4-1 Non-operative material
- 4-5 Explanatory sections
- 4-10 Other material
- Part 2 - Wine tax
- Division 5 - General rules for taxability
- 5-1 What this Division is about
- 5-5 General rules for taxing assessable dealings
- 5-10 Sale time brought forward if purchaser uses the wine before title passes
- 5-15 Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)
- 5-20 Indirect marketing sale (AD2d and AD12d)
- 5-25 Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a)
- 5-30 Local entry of imported wine (AD10)
- 5-35 Time of local entry if wine entered for home consumption before importation
- 5-40 Reductions in wine tax for some importations that are free of customs duty
- 5-50 Purchaser quoting on purchase from producer - failure to deal according to quote
- Division 7 - Exemptions
- 7-1 What this Division is about
- 7-5 Exemption for dealings that are GST-free supplies or non-taxable importations
- 7-10 Exemptions based on quoting
- 7-15 Exemptions based on Schedule 4 to the Customs Tariff Act 1995
- 7-20 Exemption for local entry if wine has been taxed while in bond
- 7-25 Goods returned to the indirect tax zone in an unaltered condition
- Division 9 - Taxable value
- 9-1 What this Division is about
- Subdivision 9-A - General rules for working out taxable value
- 9-5 How to work out the taxable value of a taxable dealing
- 9-10 Agreement with Commissioner regarding calculation of taxable value
- Subdivision 9-B - Notional wholesale selling price
- 9-25 The 2 methods of working out notional wholesale selling prices for retail dealings with grape wine
- 9-30 Working out notional wholesale selling prices for retail dealings with wine that is not grape wine
- 9-35 The half retail price method
- 9-40 The average wholesale price method
- 9-45 Notional wholesale selling prices for other dealings
- Subdivision 9-C - Additions to taxable value
- 9-65 Taxable dealing with wine that is the contents of a container
- 9-70 Assessable dealings with wine that involve the payment of an associated royalty
- 9-75 Assessable dealing with wine in bond
- 9-80 Amounts not to be added if they are already included in the taxable value
- Part 3 - Quoting
- Division 13 - Quoting for dealings in wine
- 13-1 What this Division is about
- 13-5 Standard grounds for quoting ABN
- 13-10 Additional quoting grounds in special circumstances
- 13-15 Periodic quoting
- 13-20 Manner in which quote must be made
- 13-25 Incorrect quote nevertheless effective for certain purposes
- 13-30 Quote not effective for certain purposes if there are grounds for believing it was improperly made
- 13-32 Quote not effective if entity to whom quote is made purchased the wine for a price that included wine tax
- 13-35 Improper quoting is an offence
- Part 4 - Wine tax credits
- Division 17 - Wine tax credits
- 17-1 What this Division is about
- 17-5 Wine tax credit entitlements
- 17-10 Claims for wine tax credits
- 17-15 Commissioner not required to consider credit claims for less than $200
- 17-20 Wine tax credits to be applied against tax liabilities and excess refunded
- 17-25 Excess wine tax credits must be repaid
- 17-30 Clawback of CR15 wine tax credit on later recovery of bad debt
- 17-35 Clawback of CR8 wine tax credit on later sale of defective wine
- 17-37 Clawback of CR10 wine tax credit on later sale
- 17-40 Agreement with Commissioner regarding wine tax credits
- 17-45 Notifying disallowance of wine tax credit claim
- Division 19 - Producer rebates
- 19-1 What this Division is about
- 19-5 Entitlement to producer rebates
- 19-7 Approval as New Zealand participant
- 19-8 Revoking an approval as a New Zealand participant
- 19-9 Notification of changed circumstances
- 19-10 Exceptions
- 19-15 Amount of producer rebates
- 19-17 Earlier producer rebates
- 19-20 Associated producers
- 19-25 Excess claims
- 19-28 Obligations relating to certain wholesale sales
- 19-30 Obligation of purchasers
- Part 5 - Payments and refunds of wine tax
- Division 21 - Inclusion of wine tax and wine tax credits in net amounts
- 21-1 What this Division is about
- Subdivision 21-A - General
- 21-5 Net amounts increased by amounts of wine tax
- 21-10 Attribution rules for wine tax
- 21-15 Net amounts reduced by amounts of wine tax credits
- Subdivision 21-B - Members of GST groups
- 21-40 Who is liable for wine tax
- 21-45 Who is entitled to wine tax credits
- Subdivision 21-C - Participants in GST joint ventures
- 21-70 Who is liable for wine tax
- 21-75 Who is entitled to wine tax credits
- 21-80 Additional net amounts relating to GST joint ventures
- Division 23 - Wine tax on customs dealings
- 23-1 What this Division is about
- 23-5 Payment of wine tax on customs dealings
- 23-10 Application of Division 165 of the GST Act
- Division 25 - Tourist refund scheme
- 25-1 What this Division is about
- 25-5 Tourist refund scheme
- 25-10 Purchases later found to be GST-free supplies
- Part 6 - Miscellaneous
- Division 27 - Miscellaneous
- 27-1 Application of this Act to cider, perry, mead and sake
- 27-5 Wine tax must be specified on invoice for wholesale sales
- 27-10 Alteration of wine tax liability or wine tax credit if affected by non-arm's length transaction
- 27-15 Apportionment of global amounts
- 27-20 Commonwealth etc. not liable to pay wine tax
- 27-25 Cancellation of exemptions from wine tax
- 27-30 Application of the Criminal Code
- 27-35 Regulations
- Part 7 - Interpreting this Act
- Division 29 - Rules for interpreting this Act
- 29-1 What forms part of this Act
- 29-5 What does not form part of this Act
- 29-10 Explanatory sections, and their role in interpreting this Act
- Division 31 - Meaning of some important concepts
- Subdivision 31-A - Wine
- 31-1 Meaning of wine
- 31-2 Meaning of grape wine
- 31-3 Meaning of grape wine product
- 31-4 Meaning of fruit or vegetable wine
- 31-5 Meaning of cider or perry
- 31-6 Meaning of mead
- 31-7 Meaning of sake
- 31-8 Requirements for types of wine
- 31-9 Measuring alcoholic content
- Former Subdivision 31-B - Grape wine
- Subdivision 31-C - Borne wine tax and wine tax borne
- 31-10 Meanings of borne wine tax and wine tax borne
- Subdivision 31-D - Obtaining wine under quote etc.
- 31-15 Meaning of obtain wine under quote etc.
- Former Subdivision 31-E - Approved forms
- Division 33 - Dictionary
- 33-1 Dictionary
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