{"id":"F2000B00121","name":"A New Tax System (Wine Equalisation Tax) Regulations 2000","slug":"a-new-tax-system-wine-equalisation-tax-regulations-2000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"113 of 2000","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30873,"registerId":"commonwealth-F2000B00121-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1‑1.01 Name of Regulations","sectionType":"section","heading":"1‑1.01 Name of Regulations","content":"#### 1‑1.01 Name of Regulations\n\n  These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.","sortOrder":1},{"sectionNumber":"1‑1.03 Definitions","sectionType":"section","heading":"1‑1.03 Definitions","content":"#### 1‑1.03 Definitions\n\n  In these Regulations:\n\n> Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> purchaser means a person who has borne wine tax on wine that the person has purchased.","sortOrder":2},{"sectionNumber":"Part 5","sectionType":"part","heading":"Payments and refunds of wine tax","content":"## Part 1—Preliminary\n\n#### 1‑1.01 Name of Regulations\n\n  These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.\n\n#### 1‑1.03 Definitions\n\n  In these Regulations:\n\n> Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> purchaser means a person who has borne wine tax on wine that the person has purchased.\n\n## Part 5—Payments and refunds of wine tax\n\n### Division 25—Tourist refund scheme\n\n#### Subdivision 25‑1—Kinds of purchases\n\n#### 25‑5.01 Purchases\n\n  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.\n\n> 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.\n\n#### 25‑5.02 Wine to which this Subdivision applies\n\n  (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:\n    (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\n    (b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168‑B of those Regulations; and\n    (c) the wine is exported in the circumstances specified in Subdivision 168‑C or 168‑D of those Regulations.\n  (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.\n\n#### Subdivision 25‑2—Working out amount to be paid\n\n#### 25‑5.03 Amount\n\n  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.\n\n#### Subdivision 25‑3—Payment arrangements\n\n#### 25‑5.04 Arrangements\n\n  (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, if:\n    (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and\n    (b) the amount of wine tax is not an exact multiple of 5 cents;\n  then:\n    (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\n    (d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.\n  (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.\n\n## Part 7—Interpreting the Act\n\n### Division 31—Meaning of some important concepts\n\n#### Subdivision 31‑A—Wine\n\n#### 31‑2.01 Grape wine\n\n  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.\n\n#### 31‑3.01 Grape wine products\n\n  (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.\n  (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.\n  (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:\n    (a) must only be used to extract flavours from vegetable matter; and\n    (b) must be essential to the extraction process; and\n    (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.\n\n#### 31‑4.01 Fruit or vegetable wine\n\n  (1) For the purposes of:\n    (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31‑4 of the Act; and\n    (b) paragraph 31‑8(1)(c) of the Act—\n  this regulation makes arrangements relating to fruit or vegetable wine.\n  (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.\n  (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.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.\n\n#### 31‑6.01 Mead\n\n  (1) For:\n    (a) paragraphs (b), (c) and (d) of the definition of mead in section 31‑6 of the Act; and\n    (b) paragraph 31‑8(1)(e) of the Act;\n  this regulation makes arrangements for mead.\n  (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:\n    (a) not less than 15% by volume of ethyl alcohol; and\n    (b) not more than 22% by volume of ethyl alcohol.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.\n\n  (3) For paragraph 31‑6(c) of the Act:\n    (a) herbs or spices may be added during or after the production of mead; and\n    (b) caramel may be added to mead after the fermentation process is complete.\n  (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:\n    (a) the fruit or product has not been fermented; and\n    (b) the fruit or product is added to the mead before fermentation of the mead; and\n    (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\n    (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\n    (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%.\n  (5) For subregulation (4), if:\n    (a) fruit or a product derived from fruit is added to mead; and\n    (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;\n  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.\n\n## Part 8—Transitional matters\n\n### Division 34—Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019\n\n#### 34‑1.01 Tourist refund scheme\n\n  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.","sortOrder":3},{"sectionNumber":"Division 25","sectionType":"division","heading":"Tourist refund scheme","content":"## Part 1—Preliminary\n\n#### 1‑1.01 Name of Regulations\n\n  These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.\n\n#### 1‑1.03 Definitions\n\n  In these Regulations:\n\n> Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> purchaser means a person who has borne wine tax on wine that the person has purchased.\n\n## Part 5—Payments and refunds of wine tax\n\n### Division 25—Tourist refund scheme\n\n#### Subdivision 25‑1—Kinds of purchases\n\n#### 25‑5.01 Purchases\n\n  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.\n\n> 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.\n\n#### 25‑5.02 Wine to which this Subdivision applies\n\n  (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:\n    (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\n    (b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168‑B of those Regulations; and\n    (c) the wine is exported in the circumstances specified in Subdivision 168‑C or 168‑D of those Regulations.\n  (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.\n\n#### Subdivision 25‑2—Working out amount to be paid\n\n#### 25‑5.03 Amount\n\n  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.\n\n#### Subdivision 25‑3—Payment arrangements\n\n#### 25‑5.04 Arrangements\n\n  (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, if:\n    (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and\n    (b) the amount of wine tax is not an exact multiple of 5 cents;\n  then:\n    (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\n    (d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.\n  (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.\n\n## Part 7—Interpreting the Act\n\n### Division 31—Meaning of some important concepts\n\n#### Subdivision 31‑A—Wine\n\n#### 31‑2.01 Grape wine\n\n  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.\n\n#### 31‑3.01 Grape wine products\n\n  (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.\n  (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.\n  (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:\n    (a) must only be used to extract flavours from vegetable matter; and\n    (b) must be essential to the extraction process; and\n    (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.\n\n#### 31‑4.01 Fruit or vegetable wine\n\n  (1) For the purposes of:\n    (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31‑4 of the Act; and\n    (b) paragraph 31‑8(1)(c) of the Act—\n  this regulation makes arrangements relating to fruit or vegetable wine.\n  (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.\n  (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.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.\n\n#### 31‑6.01 Mead\n\n  (1) For:\n    (a) paragraphs (b), (c) and (d) of the definition of mead in section 31‑6 of the Act; and\n    (b) paragraph 31‑8(1)(e) of the Act;\n  this regulation makes arrangements for mead.\n  (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:\n    (a) not less than 15% by volume of ethyl alcohol; and\n    (b) not more than 22% by volume of ethyl alcohol.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.\n\n  (3) For paragraph 31‑6(c) of the Act:\n    (a) herbs or spices may be added during or after the production of mead; and\n    (b) caramel may be added to mead after the fermentation process is complete.\n  (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:\n    (a) the fruit or product has not been fermented; and\n    (b) the fruit or product is added to the mead before fermentation of the mead; and\n    (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\n    (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\n    (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%.\n  (5) For subregulation (4), if:\n    (a) fruit or a product derived from fruit is added to mead; and\n    (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;\n  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.\n\n## Part 8—Transitional matters\n\n### Division 34—Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019\n\n#### 34‑1.01 Tourist refund scheme\n\n  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.","sortOrder":4},{"sectionNumber":"Subdivision 25","sectionType":"subdivision","heading":"‑1—Kinds of purchases","content":"## Part 1—Preliminary\n\n#### 1‑1.01 Name of Regulations\n\n  These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.\n\n#### 1‑1.03 Definitions\n\n  In these Regulations:\n\n> Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> purchaser means a person who has borne wine tax on wine that the person has purchased.\n\n## Part 5—Payments and refunds of wine tax\n\n### Division 25—Tourist refund scheme\n\n#### Subdivision 25‑1—Kinds of purchases\n\n#### 25‑5.01 Purchases\n\n  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.\n\n> 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.\n\n#### 25‑5.02 Wine to which this Subdivision applies\n\n  (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:\n    (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\n    (b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168‑B of those Regulations; and\n    (c) the wine is exported in the circumstances specified in Subdivision 168‑C or 168‑D of those Regulations.\n  (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.\n\n#### Subdivision 25‑2—Working out amount to be paid\n\n#### 25‑5.03 Amount\n\n  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.\n\n#### Subdivision 25‑3—Payment arrangements\n\n#### 25‑5.04 Arrangements\n\n  (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, if:\n    (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and\n    (b) the amount of wine tax is not an exact multiple of 5 cents;\n  then:\n    (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\n    (d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.\n  (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.\n\n## Part 7—Interpreting the Act\n\n### Division 31—Meaning of some important concepts\n\n#### Subdivision 31‑A—Wine\n\n#### 31‑2.01 Grape wine\n\n  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.\n\n#### 31‑3.01 Grape wine products\n\n  (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.\n  (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.\n  (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:\n    (a) must only be used to extract flavours from vegetable matter; and\n    (b) must be essential to the extraction process; and\n    (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.\n\n#### 31‑4.01 Fruit or vegetable wine\n\n  (1) For the purposes of:\n    (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31‑4 of the Act; and\n    (b) paragraph 31‑8(1)(c) of the Act—\n  this regulation makes arrangements relating to fruit or vegetable wine.\n  (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.\n  (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.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.\n\n#### 31‑6.01 Mead\n\n  (1) For:\n    (a) paragraphs (b), (c) and (d) of the definition of mead in section 31‑6 of the Act; and\n    (b) paragraph 31‑8(1)(e) of the Act;\n  this regulation makes arrangements for mead.\n  (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:\n    (a) not less than 15% by volume of ethyl alcohol; and\n    (b) not more than 22% by volume of ethyl alcohol.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.\n\n  (3) For paragraph 31‑6(c) of the Act:\n    (a) herbs or spices may be added during or after the production of mead; and\n    (b) caramel may be added to mead after the fermentation process is complete.\n  (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:\n    (a) the fruit or product has not been fermented; and\n    (b) the fruit or product is added to the mead before fermentation of the mead; and\n    (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\n    (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\n    (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%.\n  (5) For subregulation (4), if:\n    (a) fruit or a product derived from fruit is added to mead; and\n    (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;\n  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.\n\n## Part 8—Transitional matters\n\n### Division 34—Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019\n\n#### 34‑1.01 Tourist refund scheme\n\n  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.","sortOrder":5},{"sectionNumber":"25‑5.01 Purchases","sectionType":"section","heading":"25‑5.01 Purchases","content":"#### 25‑5.01 Purchases\n\n  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.\n\n> 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.","sortOrder":6},{"sectionNumber":"25‑5.02 Wine to which this Subdivision a","sectionType":"section","heading":"25‑5.02 Wine to which this Subdivision applies","content":"#### 25‑5.02 Wine to which this Subdivision applies\n\n  (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:\n    (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\n    (b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168‑B of those Regulations; and\n    (c) the wine is exported in the circumstances specified in Subdivision 168‑C or 168‑D of those Regulations.\n  (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.","sortOrder":7},{"sectionNumber":"25‑5.03 Amount","sectionType":"section","heading":"25‑5.03 Amount","content":"#### 25‑5.03 Amount\n\n  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.","sortOrder":9},{"sectionNumber":"25‑5.04 Arrangements","sectionType":"section","heading":"25‑5.04 Arrangements","content":"#### 25‑5.04 Arrangements\n\n  (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, if:\n    (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and\n    (b) the amount of wine tax is not an exact multiple of 5 cents;\n  then:\n    (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\n    (d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.\n  (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.","sortOrder":11},{"sectionNumber":"Part 7","sectionType":"part","heading":"Interpreting the Act","content":"## Part 1—Preliminary\n\n#### 1‑1.01 Name of Regulations\n\n  These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.\n\n#### 1‑1.03 Definitions\n\n  In these Regulations:\n\n> Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> purchaser means a person who has borne wine tax on wine that the person has purchased.\n\n## Part 5—Payments and refunds of wine tax\n\n### Division 25—Tourist refund scheme\n\n#### Subdivision 25‑1—Kinds of purchases\n\n#### 25‑5.01 Purchases\n\n  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.\n\n> 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.\n\n#### 25‑5.02 Wine to which this Subdivision applies\n\n  (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:\n    (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\n    (b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168‑B of those Regulations; and\n    (c) the wine is exported in the circumstances specified in Subdivision 168‑C or 168‑D of those Regulations.\n  (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.\n\n#### Subdivision 25‑2—Working out amount to be paid\n\n#### 25‑5.03 Amount\n\n  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.\n\n#### Subdivision 25‑3—Payment arrangements\n\n#### 25‑5.04 Arrangements\n\n  (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, if:\n    (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and\n    (b) the amount of wine tax is not an exact multiple of 5 cents;\n  then:\n    (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\n    (d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.\n  (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.\n\n## Part 7—Interpreting the Act\n\n### Division 31—Meaning of some important concepts\n\n#### Subdivision 31‑A—Wine\n\n#### 31‑2.01 Grape wine\n\n  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.\n\n#### 31‑3.01 Grape wine products\n\n  (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.\n  (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.\n  (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:\n    (a) must only be used to extract flavours from vegetable matter; and\n    (b) must be essential to the extraction process; and\n    (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.\n\n#### 31‑4.01 Fruit or vegetable wine\n\n  (1) For the purposes of:\n    (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31‑4 of the Act; and\n    (b) paragraph 31‑8(1)(c) of the Act—\n  this regulation makes arrangements relating to fruit or vegetable wine.\n  (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.\n  (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.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.\n\n#### 31‑6.01 Mead\n\n  (1) For:\n    (a) paragraphs (b), (c) and (d) of the definition of mead in section 31‑6 of the Act; and\n    (b) paragraph 31‑8(1)(e) of the Act;\n  this regulation makes arrangements for mead.\n  (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:\n    (a) not less than 15% by volume of ethyl alcohol; and\n    (b) not more than 22% by volume of ethyl alcohol.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.\n\n  (3) For paragraph 31‑6(c) of the Act:\n    (a) herbs or spices may be added during or after the production of mead; and\n    (b) caramel may be added to mead after the fermentation process is complete.\n  (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:\n    (a) the fruit or product has not been fermented; and\n    (b) the fruit or product is added to the mead before fermentation of the mead; and\n    (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\n    (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\n    (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%.\n  (5) For subregulation (4), if:\n    (a) fruit or a product derived from fruit is added to mead; and\n    (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;\n  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.\n\n## Part 8—Transitional matters\n\n### Division 34—Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019\n\n#### 34‑1.01 Tourist refund scheme\n\n  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.","sortOrder":12},{"sectionNumber":"Division 31","sectionType":"division","heading":"Meaning of some important concepts","content":"## Part 1—Preliminary\n\n#### 1‑1.01 Name of Regulations\n\n  These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.\n\n#### 1‑1.03 Definitions\n\n  In these Regulations:\n\n> Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> purchaser means a person who has borne wine tax on wine that the person has purchased.\n\n## Part 5—Payments and refunds of wine tax\n\n### Division 25—Tourist refund scheme\n\n#### Subdivision 25‑1—Kinds of purchases\n\n#### 25‑5.01 Purchases\n\n  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.\n\n> 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.\n\n#### 25‑5.02 Wine to which this Subdivision applies\n\n  (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:\n    (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\n    (b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168‑B of those Regulations; and\n    (c) the wine is exported in the circumstances specified in Subdivision 168‑C or 168‑D of those Regulations.\n  (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.\n\n#### Subdivision 25‑2—Working out amount to be paid\n\n#### 25‑5.03 Amount\n\n  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.\n\n#### Subdivision 25‑3—Payment arrangements\n\n#### 25‑5.04 Arrangements\n\n  (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, if:\n    (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and\n    (b) the amount of wine tax is not an exact multiple of 5 cents;\n  then:\n    (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\n    (d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.\n  (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.\n\n## Part 7—Interpreting the Act\n\n### Division 31—Meaning of some important concepts\n\n#### Subdivision 31‑A—Wine\n\n#### 31‑2.01 Grape wine\n\n  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.\n\n#### 31‑3.01 Grape wine products\n\n  (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.\n  (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.\n  (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:\n    (a) must only be used to extract flavours from vegetable matter; and\n    (b) must be essential to the extraction process; and\n    (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.\n\n#### 31‑4.01 Fruit or vegetable wine\n\n  (1) For the purposes of:\n    (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31‑4 of the Act; and\n    (b) paragraph 31‑8(1)(c) of the Act—\n  this regulation makes arrangements relating to fruit or vegetable wine.\n  (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.\n  (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.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.\n\n#### 31‑6.01 Mead\n\n  (1) For:\n    (a) paragraphs (b), (c) and (d) of the definition of mead in section 31‑6 of the Act; and\n    (b) paragraph 31‑8(1)(e) of the Act;\n  this regulation makes arrangements for mead.\n  (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:\n    (a) not less than 15% by volume of ethyl alcohol; and\n    (b) not more than 22% by volume of ethyl alcohol.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.\n\n  (3) For paragraph 31‑6(c) of the Act:\n    (a) herbs or spices may be added during or after the production of mead; and\n    (b) caramel may be added to mead after the fermentation process is complete.\n  (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:\n    (a) the fruit or product has not been fermented; and\n    (b) the fruit or product is added to the mead before fermentation of the mead; and\n    (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\n    (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\n    (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%.\n  (5) For subregulation (4), if:\n    (a) fruit or a product derived from fruit is added to mead; and\n    (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;\n  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.\n\n## Part 8—Transitional matters\n\n### Division 34—Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019\n\n#### 34‑1.01 Tourist refund scheme\n\n  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.","sortOrder":13},{"sectionNumber":"Subdivision 31","sectionType":"subdivision","heading":"‑A—Wine","content":"## Part 1—Preliminary\n\n#### 1‑1.01 Name of Regulations\n\n  These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.\n\n#### 1‑1.03 Definitions\n\n  In these Regulations:\n\n> Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> purchaser means a person who has borne wine tax on wine that the person has purchased.\n\n## Part 5—Payments and refunds of wine tax\n\n### Division 25—Tourist refund scheme\n\n#### Subdivision 25‑1—Kinds of purchases\n\n#### 25‑5.01 Purchases\n\n  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.\n\n> 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.\n\n#### 25‑5.02 Wine to which this Subdivision applies\n\n  (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:\n    (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\n    (b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168‑B of those Regulations; and\n    (c) the wine is exported in the circumstances specified in Subdivision 168‑C or 168‑D of those Regulations.\n  (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.\n\n#### Subdivision 25‑2—Working out amount to be paid\n\n#### 25‑5.03 Amount\n\n  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.\n\n#### Subdivision 25‑3—Payment arrangements\n\n#### 25‑5.04 Arrangements\n\n  (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, if:\n    (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and\n    (b) the amount of wine tax is not an exact multiple of 5 cents;\n  then:\n    (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\n    (d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.\n  (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.\n\n## Part 7—Interpreting the Act\n\n### Division 31—Meaning of some important concepts\n\n#### Subdivision 31‑A—Wine\n\n#### 31‑2.01 Grape wine\n\n  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.\n\n#### 31‑3.01 Grape wine products\n\n  (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.\n  (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.\n  (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:\n    (a) must only be used to extract flavours from vegetable matter; and\n    (b) must be essential to the extraction process; and\n    (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.\n\n#### 31‑4.01 Fruit or vegetable wine\n\n  (1) For the purposes of:\n    (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31‑4 of the Act; and\n    (b) paragraph 31‑8(1)(c) of the Act—\n  this regulation makes arrangements relating to fruit or vegetable wine.\n  (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.\n  (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.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.\n\n#### 31‑6.01 Mead\n\n  (1) For:\n    (a) paragraphs (b), (c) and (d) of the definition of mead in section 31‑6 of the Act; and\n    (b) paragraph 31‑8(1)(e) of the Act;\n  this regulation makes arrangements for mead.\n  (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:\n    (a) not less than 15% by volume of ethyl alcohol; and\n    (b) not more than 22% by volume of ethyl alcohol.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.\n\n  (3) For paragraph 31‑6(c) of the Act:\n    (a) herbs or spices may be added during or after the production of mead; and\n    (b) caramel may be added to mead after the fermentation process is complete.\n  (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:\n    (a) the fruit or product has not been fermented; and\n    (b) the fruit or product is added to the mead before fermentation of the mead; and\n    (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\n    (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\n    (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%.\n  (5) For subregulation (4), if:\n    (a) fruit or a product derived from fruit is added to mead; and\n    (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;\n  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.\n\n## Part 8—Transitional matters\n\n### Division 34—Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019\n\n#### 34‑1.01 Tourist refund scheme\n\n  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.","sortOrder":14},{"sectionNumber":"31‑2.01 Grape wine","sectionType":"section","heading":"31‑2.01 Grape wine","content":"#### 31‑2.01 Grape wine\n\n  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.","sortOrder":15},{"sectionNumber":"31‑3.01 Grape wine products","sectionType":"section","heading":"31‑3.01 Grape wine products","content":"#### 31‑3.01 Grape wine products\n\n  (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.\n  (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.\n  (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:\n    (a) must only be used to extract flavours from vegetable matter; and\n    (b) must be essential to the extraction process; and\n    (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.","sortOrder":16},{"sectionNumber":"31‑4.01 Fruit or vegetable wine","sectionType":"section","heading":"31‑4.01 Fruit or vegetable wine","content":"#### 31‑4.01 Fruit or vegetable wine\n\n  (1) For the purposes of:\n    (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31‑4 of the Act; and\n    (b) paragraph 31‑8(1)(c) of the Act—\n  this regulation makes arrangements relating to fruit or vegetable wine.\n  (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.\n  (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.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.","sortOrder":17},{"sectionNumber":"31‑6.01 Mead","sectionType":"section","heading":"31‑6.01 Mead","content":"#### 31‑6.01 Mead\n\n  (1) For:\n    (a) paragraphs (b), (c) and (d) of the definition of mead in section 31‑6 of the Act; and\n    (b) paragraph 31‑8(1)(e) of the Act;\n  this regulation makes arrangements for mead.\n  (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:\n    (a) not less than 15% by volume of ethyl alcohol; and\n    (b) not more than 22% by volume of ethyl alcohol.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.\n\n  (3) For paragraph 31‑6(c) of the Act:\n    (a) herbs or spices may be added during or after the production of mead; and\n    (b) caramel may be added to mead after the fermentation process is complete.\n  (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:\n    (a) the fruit or product has not been fermented; and\n    (b) the fruit or product is added to the mead before fermentation of the mead; and\n    (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\n    (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\n    (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%.\n  (5) For subregulation (4), if:\n    (a) fruit or a product derived from fruit is added to mead; and\n    (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;\n  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.","sortOrder":18},{"sectionNumber":"Part 8","sectionType":"part","heading":"Transitional matters","content":"## Part 1—Preliminary\n\n#### 1‑1.01 Name of Regulations\n\n  These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.\n\n#### 1‑1.03 Definitions\n\n  In these Regulations:\n\n> Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> purchaser means a person who has borne wine tax on wine that the person has purchased.\n\n## Part 5—Payments and refunds of wine tax\n\n### Division 25—Tourist refund scheme\n\n#### Subdivision 25‑1—Kinds of purchases\n\n#### 25‑5.01 Purchases\n\n  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.\n\n> 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.\n\n#### 25‑5.02 Wine to which this Subdivision applies\n\n  (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:\n    (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\n    (b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168‑B of those Regulations; and\n    (c) the wine is exported in the circumstances specified in Subdivision 168‑C or 168‑D of those Regulations.\n  (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.\n\n#### Subdivision 25‑2—Working out amount to be paid\n\n#### 25‑5.03 Amount\n\n  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.\n\n#### Subdivision 25‑3—Payment arrangements\n\n#### 25‑5.04 Arrangements\n\n  (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, if:\n    (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and\n    (b) the amount of wine tax is not an exact multiple of 5 cents;\n  then:\n    (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\n    (d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.\n  (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.\n\n## Part 7—Interpreting the Act\n\n### Division 31—Meaning of some important concepts\n\n#### Subdivision 31‑A—Wine\n\n#### 31‑2.01 Grape wine\n\n  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.\n\n#### 31‑3.01 Grape wine products\n\n  (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.\n  (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.\n  (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:\n    (a) must only be used to extract flavours from vegetable matter; and\n    (b) must be essential to the extraction process; and\n    (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.\n\n#### 31‑4.01 Fruit or vegetable wine\n\n  (1) For the purposes of:\n    (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31‑4 of the Act; and\n    (b) paragraph 31‑8(1)(c) of the Act—\n  this regulation makes arrangements relating to fruit or vegetable wine.\n  (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.\n  (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.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.\n\n#### 31‑6.01 Mead\n\n  (1) For:\n    (a) paragraphs (b), (c) and (d) of the definition of mead in section 31‑6 of the Act; and\n    (b) paragraph 31‑8(1)(e) of the Act;\n  this regulation makes arrangements for mead.\n  (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:\n    (a) not less than 15% by volume of ethyl alcohol; and\n    (b) not more than 22% by volume of ethyl alcohol.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.\n\n  (3) For paragraph 31‑6(c) of the Act:\n    (a) herbs or spices may be added during or after the production of mead; and\n    (b) caramel may be added to mead after the fermentation process is complete.\n  (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:\n    (a) the fruit or product has not been fermented; and\n    (b) the fruit or product is added to the mead before fermentation of the mead; and\n    (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\n    (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\n    (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%.\n  (5) For subregulation (4), if:\n    (a) fruit or a product derived from fruit is added to mead; and\n    (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;\n  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.\n\n## Part 8—Transitional matters\n\n### Division 34—Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019\n\n#### 34‑1.01 Tourist refund scheme\n\n  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.","sortOrder":19},{"sectionNumber":"Division 34","sectionType":"division","heading":"Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019","content":"## Part 1—Preliminary\n\n#### 1‑1.01 Name of Regulations\n\n  These Regulations are the A New Tax System (Wine Equalisation Tax) Regulations 2000.\n\n#### 1‑1.03 Definitions\n\n  In these Regulations:\n\n> Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n> purchaser means a person who has borne wine tax on wine that the person has purchased.\n\n## Part 5—Payments and refunds of wine tax\n\n### Division 25—Tourist refund scheme\n\n#### Subdivision 25‑1—Kinds of purchases\n\n#### 25‑5.01 Purchases\n\n  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.\n\n> 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.\n\n#### 25‑5.02 Wine to which this Subdivision applies\n\n  (1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:\n    (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\n    (b) the purchaser leaves the indirect tax zone in the circumstances specified in Subdivision 168‑B of those Regulations; and\n    (c) the wine is exported in the circumstances specified in Subdivision 168‑C or 168‑D of those Regulations.\n  (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.\n\n#### Subdivision 25‑2—Working out amount to be paid\n\n#### 25‑5.03 Amount\n\n  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.\n\n#### Subdivision 25‑3—Payment arrangements\n\n#### 25‑5.04 Arrangements\n\n  (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, if:\n    (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and\n    (b) the amount of wine tax is not an exact multiple of 5 cents;\n  then:\n    (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\n    (d) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.\n  (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.\n\n## Part 7—Interpreting the Act\n\n### Division 31—Meaning of some important concepts\n\n#### Subdivision 31‑A—Wine\n\n#### 31‑2.01 Grape wine\n\n  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.\n\n#### 31‑3.01 Grape wine products\n\n  (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.\n  (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.\n  (3) The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:\n    (a) must only be used to extract flavours from vegetable matter; and\n    (b) must be essential to the extraction process; and\n    (c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.\n\n#### 31‑4.01 Fruit or vegetable wine\n\n  (1) For the purposes of:\n    (a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31‑4 of the Act; and\n    (b) paragraph 31‑8(1)(c) of the Act—\n  this regulation makes arrangements relating to fruit or vegetable wine.\n  (2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.\n  (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.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.\n\n#### 31‑6.01 Mead\n\n  (1) For:\n    (a) paragraphs (b), (c) and (d) of the definition of mead in section 31‑6 of the Act; and\n    (b) paragraph 31‑8(1)(e) of the Act;\n  this regulation makes arrangements for mead.\n  (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:\n    (a) not less than 15% by volume of ethyl alcohol; and\n    (b) not more than 22% by volume of ethyl alcohol.\n\n> Note: The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.\n\n  (3) For paragraph 31‑6(c) of the Act:\n    (a) herbs or spices may be added during or after the production of mead; and\n    (b) caramel may be added to mead after the fermentation process is complete.\n  (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:\n    (a) the fruit or product has not been fermented; and\n    (b) the fruit or product is added to the mead before fermentation of the mead; and\n    (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\n    (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\n    (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%.\n  (5) For subregulation (4), if:\n    (a) fruit or a product derived from fruit is added to mead; and\n    (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;\n  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.\n\n## Part 8—Transitional matters\n\n### Division 34—Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019\n\n#### 34‑1.01 Tourist refund scheme\n\n  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.","sortOrder":20},{"sectionNumber":"34‑1.01 Tourist refund scheme","sectionType":"section","heading":"34‑1.01 Tourist refund scheme","content":"#### 34‑1.01 Tourist refund scheme\n\n  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.","sortOrder":21}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2272},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The regulations remain focused on their original purpose of defining wine categories for taxation and administering the Wine Equalisation Tax system. The inclusion of tourist refund scheme provisions represents implementation of the parent Act's section 25-5 rather than expansion beyond the intended scope."},"complexity_factors":["Extensive cross-referencing to A New Tax System (Goods and Services Tax) Regulations 2019 (Subdivisions 168-A through 168-G)","Mathematical formula for calculating refunds: 29% of half the GST-inclusive price","Multiple precise alcohol percentage thresholds (22%, 15%, 14%, 8%, 1%) with varying conditions for different beverage categories","Nested cumulative conditions in regulation 31-6.01(4) for mead production requiring simultaneous compliance with 5 different technical requirements","Reconstitution calculations for concentrated fruit juices based on manufacturer recommendations","Rounding rules for cash payments involving 2.5 cent thresholds"],"plain_english_summary":"**What it is**: These regulations support the Wine Equalisation Tax (WET) Act by defining exactly what counts as 'wine' for tax purposes and setting the administrative rules for tourist tax refunds.\n\n**Who it affects**:\n- **Winemakers**: Must comply with strict technical rules about alcohol content and additives to classify beverages as grape wine, fruit/vegetable wine, mead, or grape wine products.\n- **Tourists**: Overseas visitors who buy wine in Australia can claim refunds on the wine tax paid when they export the wine (leave the country).\n- **Retailers**: Handle the paperwork for tourist refund claims.\n\n**Key rules**:\n- **Alcohol caps**: Most wines cannot exceed 22% alcohol by volume. Fortified wines (fruit wine or mead with added spirits) must sit between 15% and 22%.\n- **Mead production**: Highly specific rules govern adding fruit or spices. For example, any fruit must be unfermented, added before fermentation, make up less than 30% of the volume, and leave at least 14% honey content.\n- **Tourist refunds**: Refund amount equals **29% of half the GST-inclusive price** paid. If paying cash, round to the nearest 5 cents (rounding up if exactly halfway).\n- **No half-drunk bottles**: You cannot claim a refund on wine that has been partly consumed when you leave Australia.\n- **Linked systems**: The wine tourist refund scheme operates through the GST tourist refund system (found in the GST Regulations 2019)."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Regulations reflect that Division 25 was amended by Schedule 2 to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019, but provide a transitional rule that preserves the version of Division 25 that was in force immediately before that Schedule for wine exported before the Schedule’s commencement (34‑1.01). In practical terms this means the scope and operation of the tourist refund rules were altered by that amendment, while exports occurring before the commencement date remain governed by the earlier Division 25 (34‑1.01)."},"complexity_factors":["Extensive cross‑references to the A New Tax System (Goods and Services Tax) Regulations 2019 (Subdivision 168‑A, 168‑B, 168‑C, 168‑D, 168‑F and 168‑G) (25‑5.02; 25‑5.04(2)) — requires users to read two instruments together.","A non‑standard numeric formula for refunds tying the refund to the GST‑inclusive retail price (25‑5.03).","Detailed product‑classification rules with percentage thresholds (ABV limits and ingredient‑use limits) for multiple beverage categories (31‑2.01; 31‑3.01; 31‑4.01; 31‑6.01).","Rounding rule for cash refunds that specifies tie‑breaking behaviour (rounding up on exact 2.5 cents) (25‑5.04(1)).","A transitional provision preserving prior rules for pre‑commencement exports (34‑1.01) — introduces two parallel regimes dependent on export date.","Administrative implications: measurement, testing and record‑keeping obligations implied by the composition rules (31‑3.01; 31‑6.01(5))."],"plain_english_summary":"What these regulations do (mechanically)\n\n- Define the instrument and a key term: “Act” refers to the A New Tax System (Wine Equalisation Tax) Act 1999; “purchaser” means a person who has borne wine tax on wine they bought (1‑1.03).\n\n- Set the rules for the tourist refund scheme for wine purchases (Division 25). A purchaser may be eligible for a refund of wine tax on wine they bought if three conditions drawn from the GST regulations are met: the purchase meets the acquisition requirements in Subdivision 168‑A of the GST Regulations; the purchaser leaves the indirect tax zone in the circumstances in Subdivision 168‑B; and the wine is exported in the circumstances in Subdivision 168‑C or 168‑D. The subdivision does not apply where the wine was partly consumed before the purchaser left the indirect tax zone (25‑5.02).\n\n- Prescribe the formula used to work out the refundable amount of wine tax: 29% of half of the GST‑inclusive price paid by the purchaser (25‑5.03).\n\n- Set practical cash‑payment rules for refunds: if the cash amount to be paid to the purchaser is not an exact multiple of 5 cents, it must be rounded to the nearest 5 cents, with amounts exactly at 2.5 cents rounded up (25‑5.04(1)). The regulations also make the purchase of wine subject to the payment/administration arrangements in Subdivisions 168‑F and 168‑G of the GST Regulations (25‑5.04(2)).\n\n- Define composition and labelling thresholds that determine what counts as grape wine, grape wine product, fruit/vegetable wine and mead for the purposes of the Act (Division 31):\n  - Grape wine must not exceed 22% alcohol by volume (31‑2.01).\n  - Grape wine products must not have added flavours of alcoholic beverages other than wine; where ethyl alcohol is used to prepare vegetable extracts that add flavour, the alcohol must be essential to extraction, used only for extracting vegetable matter, and must not increase the beverage’s alcohol strength by more than one percentage point (31‑3.01(2)–(3)).\n  - Fruit or vegetable wine may have ethyl alcohol (from grape spirit or neutral spirit) added; if so, the finished beverage must be at least 15% and not more than 22% alcohol by volume (31‑4.01(2)–(3)).\n  - Mead may be fortified with ethyl alcohol only if the result is between 15% and 22% alcohol by volume. Rules also permit herbs, spices and caramel in specified stages, and restrict when fruit or fruit products can be used in mead production (31‑6.01(2)–(5)). Concentrated fruit juice/pulp is to be treated as reconstituted for measuring proportions (31‑6.01(5)).\n\n- Preserve earlier tourist‑refund rules for wine exported before the commencement of Schedule 2 to the Treasury Laws Amendment (GST) Regulations 2019 (34‑1.01).\n\nWho pays, who receives and who decides (mechanics and incentives)\n\n- Mechanically, the purchaser initially bears the wine tax (definition of purchaser, 1‑1.03). Under the tourist refund rules, a proportion of that tax can be paid back (refund) to the purchaser if the statutory export and acquisition conditions are met (25‑5.01 to 25‑5.04).\n\n- The refundable amount is a fixed formula dependent on the GST‑inclusive price the purchaser paid (25‑5.03). That ties the refund to retail pricing and the GST component rather than to producer costs or volumes.\n\n- Practical cash handling is constrained by rounding rules (25‑5.04(1)), which can alter the refund by a few cents in individual transactions.\n\nCompliance burdens, administrative links and discretion\n\n- The tourist refund eligibility tests rely on cross‑references to the GST Regulations (Subdivision 168‑A, 168‑B, 168‑C, 168‑D, 168‑F and 168‑G). Users and administrators must apply those GST rules alongside these Regulations to determine eligibility (25‑5.02; 25‑5.04(2)). That creates a compliance dependency: meeting these rules requires familiarity with and records that satisfy both sets of regulations.\n\n- Producers and sellers face objective, measurable composition thresholds for product classification (31‑2.01; 31‑3.01; 31‑4.01; 31‑6.01). Meeting those thresholds will typically require record‑keeping and measurements (e.g. ABV testing, batch records, ingredient origin and timings for additions). Those obligations are set out in measurable terms rather than as open‑ended discretion.\n\n- Discretion in the Regulations themselves is limited: most requirements are expressed as fixed percentages, prohibitions (e.g. no non‑wine alcoholic flavouring for grape wine products, 31‑3.01(2)), or cross‑references to specified GST provisions. The regulations rely on the Act and the GST Regulations for enforcement and administrative process.\n\nTrade‑offs, incentives and likely behavioural effects (source‑grounded)\n\n- The refund formula (25‑5.03) and the tourist refund conditions (25‑5.02) create a direct incentive for purchasers who will export wine (e.g. travellers) to buy wine that qualifies under the GST acquisition and export rules: the purchaser recovers part of the tax they bore. The regulations do not set retail prices but affect post‑purchase net cost for qualifying purchasers. \n\n- Because product classification is prescribed (Division 31), producers must ensure beverages meet those technical definitions to obtain the associated tax treatment and to avoid misclassification. That produces a compliance and possibly a testing or labelling cost for producers, particularly where formulation is near the percentage thresholds.\n\n- The rounding rule (25‑5.04(1)) imposes an extremely small per‑transaction transfer (at most a few cents) either way as a mechanical effect of cash payments.\n\nTransitional effect\n\n- The transitional provision (34‑1.01) preserves the previous Division 25 rules for wine exported before a specified commencement, so changes made by Schedule 2 to the Treasury Laws Amendment (GST) Regulations 2019 do not apply to exports before that date.\n\nWhy it matters (claimed purpose and an implementation check)\n\n- The Regulations implement detailed mechanics for calculating and paying tourist refunds of wine tax and for classifying types of wine and similar beverages for tax treatment. The explanatory note in 25‑5.01 links these rules to eligibility under the Act’s tourist refund scheme. That claimed purpose (enabling refunds for qualifying exported purchases) is implemented by: (a) specifying eligible purchases via cross‑references to GST acquisition and export rules (25‑5.02); (b) prescribing the refund amount formula (25‑5.03); and (c) setting payment rounding and administrative arrangements (25‑5.04).\n\n- The implementation trade‑offs visible in the text are: cross‑regulation complexity (dependence on GST Regulations increases compliance overhead (25‑5.02; 25‑5.04(2)); objective composition thresholds reduce administrative discretion but increase measurement and record‑keeping needs for producers (31‑2.01; 31‑3.01; 31‑4.01; 31‑6.01); and transitional protection for earlier exports limits retrospective application (34‑1.01)."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-wine-equalisation-tax-regulations-2000","history":"/api/acts/a-new-tax-system-wine-equalisation-tax-regulations-2000/history","analysis":"/api/acts/a-new-tax-system-wine-equalisation-tax-regulations-2000/analysis","conflicts":"/api/acts/a-new-tax-system-wine-equalisation-tax-regulations-2000/conflicts","importantCases":"/api/acts/a-new-tax-system-wine-equalisation-tax-regulations-2000/important-cases","documents":"/api/acts/a-new-tax-system-wine-equalisation-tax-regulations-2000/documents"}}