A New Tax System (Wine Equalisation Tax) Regulations 2000

Part 5 - Payments and refunds of wine tax  

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Division 25 - Tourist refund scheme  

Subdivision 25-1 - Kinds of purchases  

25-5.02   Wine to which this Subdivision applies  

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(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

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

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

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History

Reg 25-5.02(1) amended by FRLI No F2019L00362, reg 4 and Sch 2 items 1 - 3, by substituting " that meets the requirements in Subdivision 168-A of the A New Tax System (Goods and Services Tax) Regulations 2019 " for " made in the way described in Subdivision 168-1 of the A New Tax System (Goods and Services Tax) Regulations 1999 applies " , " specified in Subdivision 168-B " for " described in Subdivision 168-2 " , and " specified in Subdivision 168-C or 168-D " for " described in Subdivision 168-3 or 168-3A " , effective 1 April 2019.

Reg 25-5.02(1) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 111, by substituting " the indirect tax zone " for " Australia " in para (b), effective 31 March 2015.

Reg 25-5.02(1) amended by SLI No 209 of 2010, reg 3 and Sch 1 item 2, by inserting " or 168-3A " after " Subdivision 168-3 " in para (c), effective 1 July 2010.

(2)    

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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.

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History

Reg 25-5.02(2) amended by SLI No 39 of 2015, reg 4 and Sch 1 item 112, by substituting " the indirect tax zone " for " Australia " , effective 31 March 2015.

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