Div 165of the \*GST Act applies to amounts that are payable under this Division as if they were amounts payable under the GST Act.

Division 165 of the \*GST Act applies to amounts that are payable under this Division as if they were amounts payable under the GST Act. If you take wine overseas as accompanied baggage, or you are a resident of an external Territory and send wine home, you may be entitled to a refund of the wine tax borne by you on the wine. (c) you leave the indirect tax zone, and export the wine from the indirect tax zone as accompanied baggage, in the circumstances specified in the regulations; (c) an amount is payable to you under subsection 168‑5(1A) of the \*GST Act for the \*taxable supply corresponding to the purchase; you become liable to repay the amount (the recoverable amount) to the Commonwealth on the later of the following days (the due day): (2) You are liable to pay general interest charge on the whole, or any part, of the recoverable amount that remains unpaid after the due day for each day in the period that: (1) If you sell wine by \*wholesale at a \*price that includes wine tax that you have or will become liable to pay on the wine, you must specify the amount of the tax on any invoice given to the purchaser. (b) if the transaction had instead been an arm’s length transaction, it would have been the case (or could reasonably be expected to have been the case) that: (i) your liability to wine tax on the non‑arm’s length transaction, or any other transaction, would have been \*increased; or (ii) your entitlement to a \*wine tax credit in connection with the non‑arm’s length transaction, or any other transaction, would have been \*reduced. (2) The liability or \*wine tax credit is taken always to have been the amount that it would have been (or could reasonably be expected to have been) if it had been based on an arm’s length transaction instead of on the non‑arm’s length transaction. (1) If there is a need to know the \*price for which particular wine was sold, but the parties have not allocated a particular amount to the wine, the price for which the wine was sold is (for the purposes of the \*wine tax law) the price for which the wine could reasonably be expected to have been sold if it had been sold separately. (2) Similarly, if there is a need to know how much of a global amount relates to some other element of a transaction, but the parties have not allocated a particular amount to that element, the amount to be allocated to that element (for the purposes of the \*wine tax law) is the amount that could reasonably be expected to have been allocated to that element if that element had been the only subject matter of the transaction. (1) The Commonwealth and \*untaxable Commonwealth entities are not liable to pay wine tax payable under this Act. However, it is the Parliament’s intention that the Commonwealth and untaxable Commonwealth entities should: (2) The \*Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of \*money within an account, or between accounts, operated by the Commonwealth or an \*untaxable Commonwealth entity. (2A) The directions given under subsection (2) may also take account of the provisions of the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999. (1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay wine tax payable under this Act. (b) relating to the service of documents under, or for the purposes of, the \*wine tax law (including the service of process in proceedings for the recovery of tax or other amounts payable under the wine tax law); (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision. (2) \*Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section may only be considered: (b) to confirm that the provision’s meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or (d) in determining the provision’s meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable. (a) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes; and (2) A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it. > Note: The concept of grape wine is used in Subdivision 9‑B to work out the taxable value of retail transactions involving wine produced from grapes. In the case of grape wine, you can choose to use the average wholesale price method of working out taxable values. (d) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to grape wine products. (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and (e) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to fruit or vegetable wine. (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour, except as specified in the regulations; and (d) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to cider or perry. (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as specified in the regulations; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and For the purposes of this Subdivision, the volume of ethyl alcohol in beverages is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). (2) An entity is taken to have borne wine tax on wine if the entity has become liable to wine tax on an \*assessable dealing with the wine. However, the wine tax for which the entity has become liable is not counted to the extent to which it has been the basis of a \*wine tax credit entitlement. (3) An entity is taken to have borne wine tax on wine if the entity purchased the wine for a \*price that included wine tax. However, the amount of wine tax borne is to be \*reduced by any amount of the wine tax included in that price that has been refunded or \*wine tax credited to the entity. (3) An entity locally enters wine under quote if the entity \*quotes on the \*local entry of the wine and the local entry is exempted from tax only because of the quote. (b) the entity \*quotes on a \*customs dealing with the wine and the dealing is exempted from tax only because of the quote. > AD1a means the \*assessable dealing of that name in the \*Assessable Dealings Table, and AD1b, AD2a etc. have corresponding meanings. (d) if an entity other than the owner has \*locally entered the wine—anything done by the entity that would be an application to own use of the wine by the owner if it had been done by the owner; > Australian wine means wine that has been \*manufactured in the indirect tax zone, but does not include \*imported wine. > average wholesale price method for working out the \*notional wholesale selling price of a \*taxable dealing is the method set out in section 9‑40. (a) packaging in which, or with which, any property (the contents) is packed or secured, in the ordinary course of a business, for the purpose of the marketing or delivery of the contents; and (b) ancillary items that are packed or secured with the contents and are intended, and reasonably necessary, to allow or facilitate the use of the contents. > CR1 means the wine tax credit ground of that name in the \*Wine Tax Credit Table, and CR4, CR7 etc. have corresponding meanings. > customs clearance area means an area that is designated or set aside for the performance of functions under the Customs Act 1901. > Customs Tariff means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives. > GST importation value of a \*local entry is an amount equal to what would be the value of the local entry (disregarding any wine tax payable in respect of the local entry), for the purposes of the \*GST Act, if it were a taxable importation within the meaning of section 195‑1 of that Act. > imported wine means wine that has been \*imported (whether or not the wine was \*manufactured in the indirect tax zone). (b) combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients; > manufacturer, in relation to particular wine, means the entity that (not as an employee) \*manufactured the wine, whether or not the entity owned the materials out of which the wine was manufactured. > New Zealand means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue. > notional wholesale purchase price, in relation to wine, means the \*price (excluding wine tax and \*GST) for which you could reasonably have been expected to purchase the wine by wholesale under an arm’s length transaction. > passed on, in relation to an amount of tax that has been \*borne by an entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity. > prescribed rules for export sales means the rules prescribed by the regulations setting out conditions that must be complied with in order for dealings with wine to be exempted, or otherwise relieved from wine tax, on the basis of the \*export, or intended export, of the wine. > rebatable wine means \*grape wine, \*grape wine products, \*fruit or vegetable wine, \*cider or perry, \*mead or \*sake. > taxable dealing means an \*assessable dealing that happens on or after 1 July 2000 for which no exemption is available under Division 7. > tax‑bearing dealing, in relation to an amount of \*wine tax borne by an entity, means the dealing through which, or because of which, the tax was borne. > wholesale sale means a sale to an entity that purchases for the purpose of resale, but does not include a sale of wine from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the wine is of a kind that: (c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 so far as it relates to the Acts covered by paragraphs (a) and (b); and (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and (f) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered). > you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited. ## Division 1 Preliminary (1) The \*wine tax law extends to acts, omissions, matters and things outside Australia (within the meaning of the \*ITAA 1997) (except where a contrary intention appears). (2) The \*wine tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary). The \*wine tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence. The wine tax is a single stage tax applying (in most cases) to dealings in wine at the wholesale level. In almost all dealings to which it applies, the GST will also apply. > Note 1: Wine is widely defined in Subdivision 31‑A. It can apply to beverages fermented from any fruit or vegetable. It also extends to cider, perry, mead and sake. Part 2 sets out the rules that establish the liability for the wine tax. The broad aim of the wine tax law is to tax the last wholesale sale of wine (usually the sale from the last wholesaler to the retailer). Part 4 is about the entitlement to, and claiming of, wine tax credits. The system of wine tax credits deals (among other things) with situations where wine tax has become payable more than once on the same wine. Part 5 provides for amounts of wine tax, and wine tax credits, to be included in net amounts under the GST system. This has the effect of incorporating the wine tax into the payments and refunds system for the GST. However, the assessed wine tax is paid together with customs duty (where appropriate). Part 7 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act. Parts 3‑10, 4‑1 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain provisions relating to the administration of the wine tax, and to collection and recovery of amounts of wine tax. (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\*taxable dealing”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 33‑1. (1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked. <table cellspacing="0" cellpadding="0" style="margin-left:56.7pt; border-collapse:collapse"><thead><tr><td colspan="2" style="width:194.75pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Common definitions that are not asterisked</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">This term:</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:159.3pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>amount</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Commissioner</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>entity</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3A</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>indirect tax zone</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>wine</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>wine tax</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>you</span></p></td></tr></tbody></table> ``` In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them. One category is the explanatory section in many Divisions. Under the section heading “What this Division is about”, a short explanation of the Division appears in boxed text. Explanatory sections form part of this Act but are not operative provisions. In interpreting an operative provision, explanatory sections may only be considered for limited purposes. They are set out in section 29‑10. The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions (except for formulas), but are not kept separate from them. Liability for wine tax centres around the concept of an assessable dealing. This concept is defined in the Assessable Dealings Table and the sections following the table. (2) If the time of an \*assessable dealing (as specified in column 4 of the table) is on or after 1 July 2000, and no exemption applies under Division 7, then: However, an assessable dealing (other than a \*customs dealing) is a taxable dealing only if the entity specified in column 3 is \*registered or \*required to be registered. > Note: Under Part 5, amounts of wine tax, on assessable dealings (other than customs dealings), are included in your net amount under the GST system. > Note: The amount of tax is reduced for some importations (e.g. accompanied baggage of passengers) that are free of customs duty (see section 5‑40). (4) The table does not apply to a dealing with wine unless the wine is \*assessable wine immediately before the time of the dealing, and is in the indirect tax zone at the time of the dealing. <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="5" style="width:356.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Assessable Dealings Table</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">No.</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Assessable dealing</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 3</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Entity liable</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 4</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Time of dealing</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 5</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Normal taxable value</span></p></td></tr><tr><td colspan="5" style="width:356.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Part A—Australian Wine</span></p></td></tr></thead><tbody><tr><td style="width:44.3pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD1a</span></p></td><td style="width:81.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>wholesale sale by an entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufactured the wine in the course of any business</span></p></td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding wine tax and </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST) for which the wine was sold</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD1b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>wholesale sale by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding wine tax and </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST) for which the wine was sold</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2a</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale by an entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufactured the wine in the course of any business</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine, but that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>obtained the wine under quote; excludes case covered by AD2d</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2c</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>royalty</span><span>‑</span><span>inclusive sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount that would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale purchase price of the wine if the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer had incurred the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>eligible royalty costs</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2d</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>indirect marketing sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2e</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>untaxed sale by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2f</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale, in the course of any business, of wine that is placed in </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>containers at a time after wine tax became payable on the wine by a person other than the seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD3a</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>untaxed AOU by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD3b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU by an entity that manufactured the wine in the course of any business</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD3c</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine, but that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>obtained the wine under quote</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tablea"><span>(a) the purchase </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST), if the wine was </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>purchased under quote;</span></p><p class="Tablea"><span>(b) in other cases, the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD3d</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>royalty</span><span>‑</span><span>inclusive AOU</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount that would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale purchase price of the wine if the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer had incurred the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>eligible royalty costs</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD4b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>removal from a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>customs clearance area of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>airport shop goods purchased by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller from an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>inwards duty free shop</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time at which wine tax is payable under section</span><br><span>23</span><span>‑</span><span>5</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price for which the wine was purchased by the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller</span></p></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="5" style="width:356.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Assessable Dealings Table</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">No.</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Assessable dealing</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 3</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Entity liable</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 4</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Time of dealing</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 5</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Normal taxable value</span></p></td></tr><tr><td colspan="5" style="width:356.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Part B—Imported Wine</span></p></td></tr></thead><tbody><tr><td style="width:44.3pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD10</span></p></td><td style="width:81.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry</span></p></td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity that makes the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry</span></p></td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time at which wine tax is payable under section</span><br><span>23</span><span>‑</span><span>5</span></p></td><td style="width:95.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST importation value</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD11b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>wholesale sale by any entity</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding wine tax and </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST) for which the wine was sold</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale by an entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>obtained the wine under quote; excludes case covered by AD12d</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12c</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>royalty</span><span>‑</span><span>inclusive sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount that would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale purchase price of the wine if the entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>imported the wine had incurred the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>eligible royalty costs</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12d</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>indirect marketing sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12e</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>untaxed sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12f</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale, in the course of any business, of wine that is placed in </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>containers at a time after wine tax became payable on the wine by a person other than the seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD13a</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>untaxed AOU</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the</span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD13c</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU by an entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>obtained the wine under quote</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tablea"><span>(a) if the wine was </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>purchased under quote: the purchase </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST);</span></p><p class="Tablea"><span>(b) if the wine was </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>locally entered under quote by the applier: the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST importation value</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD13d</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>royalty</span><span>‑</span><span>inclusive AOU</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount that would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale purchase price of the wine if the entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>imported the wine had incurred the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>eligible royalty costs</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD14b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>removal from a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>customs clearance area of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>airport shop goods purchased by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller from an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>inwards duty free shop</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time at which wine tax is payable under section</span><br><span>23</span><span>‑</span><span>5</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price for which the wine was purchased by the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller</span></p></td></tr></tbody></table> ``` > Note: Imported wine has an additional class of local entry (AD10). The other dealings with imported wine have a number that is 10 higher than the broadly corresponding dealing with Australian wine. For example, AD12b for imported wine corresponds to AD2b for Australian wine. (1) This section applies to an \*assessable dealing that consists of a sale, if the purchaser uses the wine after the time when the contract is made but before the time when title is to pass to the purchaser under the contract. (2) The time when the purchaser first so uses the wine is taken to be the time of the sale for the purposes of the \*wine tax law. (1) A \*retail sale, or an \*AOU, of wine (the current wine) by you in the course of a business is a royalty‑inclusive sale or a royalty‑inclusive AOU respectively if the following conditions are met: (a) \*eligible royalty costs have been incurred at or before the time of the sale or AOU, or could reasonably be expected to be incurred after the time of the sale or AOU, by any or all of the following: (2) Eligible royalty cost is a \*royalty that is paid or payable in connection with the current wine, except where the amount was paid or payable by any entity before 24 March 1999. A sale of \*assessable wine is an indirect marketing sale if it is a \*retail sale made by an entity (the marketer) that is not the \*manufacturer of the wine and the sale is made: (a) under an arrangement that provides for the sale of the wine to be made by an entity that is acting for the marketer but is not an employee of the marketer; or (b) the wine has been the subject of an \*assessable dealing that was exempted because you could not be taxed or were entitled to an exemption arising outside the \*wine tax law; or (d) section 5 of the former Sales Tax Amendment (Transitional) Act 1992 applies to the wine (whether or not the wine would, but for that section, have been subject to sales tax under the former Sales Tax Assessment Act 1992). Note: Section 5 ensured that goods subject to sales tax under the pre‑1992 sales tax law were not also taxable under the 1992 sales tax law. (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: then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened. <table cellspacing="0" cellpadding="0" style="width:352.65pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:341.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Local Entry Table</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">No.</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Situation giving rise to local entry</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 3</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Entity to be regarded as making the local entry</span></p></td></tr></thead><tbody><tr><td style="width:58.45pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE1</span></p></td><td style="width:123.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is taken to have been entered for home consumption under subsection</span><span> </span><span>71A(7) of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>owner (within the meaning of the </span><span style="font-style:italic">Customs Act 1901</span><span>) of the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE2</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is taken to have been entered for home consumption under subsection</span><span> </span><span>71A(8) of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>owner (within the meaning of the </span><span style="font-style:italic">Customs Act 1901</span><span>) of the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE3</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is delivered into home consumption under section</span><span> </span><span>71 of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity authorised under section</span><span> </span><span>71 of the </span><span style="font-style:italic">Customs Act 1901</span><span> to deliver the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE4</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is sold under section</span><span> </span><span>72, 87 or 96 of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity that bought the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE5</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is delivered to an entity under section</span><span> </span><span>208 of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE6</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is delivered to an entity under a court order made in an action under the </span><span style="font-style:italic">Customs Act 1901</span><span> for condemnation or recovery of the wine</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE7</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>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 </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE8</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine has been seized under a warrant issued under section</span><span> </span><span>203 of the </span><span style="font-style:italic">Customs Act 1901</span><span>, or under section</span><span> </span><span>203B or 203C of that Act, and is delivered to an entity on the basis that it is not forfeited goods</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE9</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>delivery of the wine is authorised under subsection</span><span> </span><span>209(6) of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered or is to be delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE10</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a demand is made under section</span><span> </span><span>35A or 149 of the </span><span style="font-style:italic">Customs Act 1901</span><span> in relation to the wine</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity on which the demand is made</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE11</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is treated as entered for home consumption under subsection</span><span> </span><span>96A(12) of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity treated under section</span><span> </span><span>96A of the </span><span style="font-style:italic">Customs Act 1901</span><span> as having entered the wine for home consumption</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE12</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is taken out of a warehouse under a permission granted under section</span><span> </span><span>97 of the </span><span style="font-style:italic">Customs Act 1901</span><span> and is not returned to the warehouse before the expiration of the period specified in the permission</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the permission is given</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE14</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is taken into home consumption in accordance with a permission granted under section</span><span> </span><span>77D of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the permission is granted</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE14A</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tradex scheme goods, and any of the circumstances referred to in subsection</span><span> </span><span>21(1) of that Act have occurred in respect of any of the wine</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>holder (within the meaning of the </span><span style="font-style:italic">Tradex Scheme Act 1999</span><span>) of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tradex order relating to the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE15</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is not covered by any other item in this table but is </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>imported, and is not entered for home consumption as required under the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>owner (within the meaning of the </span><span style="font-style:italic">Customs Act 1901</span><span>) of the wine</span></p></td></tr></tbody></table> ``` (2) Sections 7‑5 (Exemption for dealings that are GST‑free supplies etc.) and 7‑10 (Exemptions based on quoting) do not apply to the \*assessable dealing mentioned in paragraph (1)(c). (2) A \*customs dealing is not taxable if the entity that would, apart from this subsection, be liable for the wine tax on the dealing \*quotes for the dealing at or before the time of the dealing. (1) A \*customs dealing is not taxable if it is an \*importation of wine covered by item 10, 11, 15, 18, 21, 21A, 24 or 27 in Schedule 4 to the \*Customs Tariff. (2) To avoid doubt, a reference to wine that is covered by an item in Schedule 4 to the \*Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995. A \*local entry of wine is not taxable if you or anyone else became liable to tax on a previous \*assessable dealing with the wine while it was in bond or under customs control under the Customs Act 1901. (a) the wine was exported from the indirect tax zone and is returned to the indirect tax zone, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and (b) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and (ii) has previously acquired the wine, and the supply by means of which the importer acquired the wine was a \*taxable dealing; or (c) the wine is returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and (d) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and > Note: An importation covered by this section may also be duty‑free under item 17 of Schedule 4 to the Customs Tariff Act 1995. In most cases, the taxable value of an assessable dealing is multiplied by the rate of wine tax to calculate the amount of wine tax. (2) In some cases, the \*Assessable Dealings Table refers to the \*notional wholesale selling price as the \*taxable value. Subdivision 9‑B sets out how to work out the notional wholesale selling price. (3) In some cases, amounts must be added to the amount set out in the \*Assessable Dealings Table. These additions are set out in Subdivision 9‑C. (4) In working out the \*taxable value of wine, any rebate, refund or other payment or credit made by a State or Territory in respect of the wine is to be disregarded. (1) The Commissioner may enter into an agreement with you about calculating the \*taxable values of particular \*taxable dealings for which you are liable for the wine tax. (2) The \*half retail price method is used unless you have chosen under subsection (3) to use the \*average wholesale price method. (3) You may choose to use the \*average wholesale price method if, during the \*tax period in respect of which you are liable to pay wine tax on the dealing, at least 10% by value of all your sales of \*grape wine that: (b) is produced from the same grape varieties, or the same blend of grape varieties, as the grape wine to which the dealing relates; (1) The notional wholesale selling price for a \*retail sale of \*grape wine, worked out using the half retail price method, is 50% of the \*price of the sale. (2) The notional wholesale selling price for an \*AOU connected with retail sales of grape wine, worked out using the half retail price method, is 50% of the \*price for which you would normally have sold the wine if the sale were a \*retail sale. The notional wholesale selling price for a \*retail sale of \*grape wine, or for an \*AOU connected with retail sales of grape wine, worked out using the average wholesale price method is the weighted average of the \*prices (excluding wine tax and \*GST) for \*wholesale sales that you have made of grape wine that: (b) is produced from the same grape varieties, or the same blend of grape varieties, as the grape wine to which the retail sale or AOU relates; > Note: Example: If, during a tax period, you make 70% of wholesale sales of grape wine of a particular vintage and variety at $80 per dozen, and the remaining 30% at $90 per dozen, the weighted average of the wholesale prices for wholesale sales during the tax period is: is the \*price (excluding wine tax and \*GST) for which you could reasonably have been expected to sell the wine by wholesale under an arm’s length transaction. (1) This section deals with situations in which a \*container is associated with wine (the contents) that is the subject of a \*taxable dealing. The aim of this section is to ensure that the \*taxable value will include a component for the container, even though the parties may have allocated a separate amount to the container. (a) the \*taxable value of the dealing is calculated by reference to the \*price (excluding wine tax and \*GST) for which the contents were sold; and then the taxable value is \*increased by so much of the value of the container as is recouped by the seller in connection with the sale of the contents. (3) If the \*taxable value of the dealing is not calculated as mentioned in subsection (2), then the taxable value is \*increased by so much of the value of the \*container as could reasonably be expected to have been recouped by you in connection with a hypothetical sale of the contents at the time of the actual \*taxable dealing with the contents. (1) If a \*royalty is paid or payable, or likely to be paid or payable, in connection with any of the following events in respect of particular wine: then the \*taxable value of any \*taxable dealing with that wine that happens at or after that event includes the amount or value of the royalty. (2) Royalty is any amount to the extent to which it is paid or payable (whether or not periodically) as consideration for any of the following things (or for the right to do them): (a) doing anything that would be an infringement of copyright if it were done without the licence of the copyright owner; (b) making, using, exercising or vending an invention (each of those terms having the meaning it has in the Patents Act 1990); (c) using a design that is of a kind capable of being registered under the Designs Act 2003 (whether or not it is registered under that Act or under any other law); (d) using a trade mark that is of a kind capable of being registered under the Trade Marks Act 1995 (whether or not it is registered under that Act or under any other law), but not including a mark that relates to a service; (h) supplying assistance that is ancillary to, and is supplied as a means of enabling the application or enjoyment of, any matter covered by paragraphs (a) to (g); If a \*taxable dealing happens while the wine is in bond or otherwise subject to customs control under the Customs Act 1901, the \*taxable value is \*increased by the amount of \*customs duty to which the wine would have been subject if it had been entered for home consumption under the Customs Act 1901 at the time of the taxable dealing. This Subdivision does not add any amount to the \*taxable value so far as it would already be included in the taxable value. In certain circumstances you can quote for a dealing with wine. This is designed to avoid the wine tax becoming payable on sales preceding the last wholesale sale. (Under section 7‑10, wine tax is not payable on a sale for which the purchaser has quoted.) (1) You are entitled to \*quote your \*ABN for a dealing with wine if, at the time of quoting, you have the intention of dealing with the wine in any of the following ways: (b) selling the wine, by any kind of sale, while it is in the indirect tax zone (this ground is available only if you are mainly a wholesaler at the time of quoting); (c) using the wine as a material in \*manufacture or other treatment or processing, whether or not it relates to or results in other wine; (a) \*wholesale sales and \*indirect marketing sales account for more than half of the total value of all sales of \*assessable wine by you during the 12 months ending at the quoting time; or (b) you have an expectation (based on reasonable grounds) that wholesale sales and indirect marketing sales will account for more than half of the total value of all sales of assessable wine by you during the 12 months starting at the quoting time. The Commissioner may (if you are \*registered) authorise you to \*quote your \*ABN in special circumstances in which you would not otherwise be entitled to quote. (1) You may make a periodic \*quote under this section for purchases that you propose to make from an entity (the supplier) during the period, not exceeding 12 months, covered by the periodic quote. (2) If you make such a periodic \*quote on or before the first day of the period to which the quote relates, you are treated as having quoted your \*ABN for all purchases during the period from the \*supplier, other than purchases in respect of which you have notified the supplier in accordance with subsection (3). (3) If you are not entitled to \*quote for a particular purchase from the \*supplier during the period, you must notify the supplier of that fact at or before the time of the purchase. The notification must be in the \*approved form. (5) Section 13‑30 applies to a \*quote that you are treated as having made under subsection (2) of this section for a particular purchase. If you \*quote in circumstances in which you are not entitled to quote, or the quote is not in the \*approved form, the quote is nevertheless: A \*quote is not effective, so far as it would have resulted in an exemption, if at the time of the quote the entity to which the quote is made has reasonable grounds for believing that: (c) the quote is false or misleading in a material particular (either because of something stated in the quote or something left out). A \*quote is not effective for the purposes of applying subsection 7‑10(1) to a particular sale if the entity to which the quote is made purchased the wine for a \*price that included wine tax. > Note 3: Section 23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs. Wine tax credits can arise in a number of circumstances. Generally speaking, they prevent wine tax applying more than once to the same goods. > Note: If you are in the GST system, wine tax credits are included in your net amounts (see Part 5). If you are not in the GST system, you can claim wine tax credits under this Part. Producer rebates under Division 19 are a form of wine tax credit. (2) You are not entitled to a \*wine tax credit for an amount of tax for which a wine tax credit entitlement has previously arisen (whether for you or another entity). <table cellspacing="0" cellpadding="0" style="width:366.85pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:356.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Wine Tax Credit Table</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">No.</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Summary of ground</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Details of ground</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Amount of </span><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">wine tax credit</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Time </span><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">wine tax credit arises</span></p></td></tr></thead><tbody><tr><td style="width:30.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR1</span></p></td><td style="width:67.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Tax overpaid</span></p></td><td style="width:109.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have paid an amount as wine tax that was not legally payable.</span></p></td><td style="width:53.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount overpaid, to the extent that you have not </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>passed it on</span></p></td><td style="width:53.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>when the amount became overpaid</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR4</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Avoiding double tax on the same wine</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have become liable to wine tax on an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing (the </span><span style="font-weight:bold; font-style:italic">current dealing</span><span>) in relation to wine, but have </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>borne wine tax on all of the wine before the time of the current dealing.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine tax previously </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>borne on the wine</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of the current dealing</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR7</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Ensuring no double tax in respect of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>containers</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You are liable to the wine tax on an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing with wine that is the contents of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>container. You have </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>borne wine tax on the container.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>wine tax borne on the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>container</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR8</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Replacement of defective wine</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>borne wine tax on </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable wine used for the purpose of replacing other wine because of defects in the other wine.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>wine tax borne on replacement wine</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of replacement</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR9</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>Producer rebate</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>An </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing is made in circumstances that entitle you to a producer rebate under Division</span><span> </span><span>19.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount of the producer rebate under Division</span><span> </span><span>19</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>immediately before the end of the financial year in which the assessable dealing occurs</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR14</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Drawback of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>customs duty on </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>imported wine</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have become liable to wine tax on a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry of wine for which drawback of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>customs duty has been allowed under section</span><span> </span><span>168 of the </span><span style="font-style:italic">Customs Act 1901</span><span> (or, in the Commissioner’s opinion, would have been allowed if wine had been liable to duty).</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>wine tax payable on the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time when drawback was allowed (or would have been allowed)</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR15</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Sale </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price written off as bad debt</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have:</span></p><p class="Tablea"><span>(a) paid wine tax on an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing that is a sale and later written off some or all of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price for which the wine was sold; or</span></p><p class="Tablea"><span>(b) paid wine tax on an assessable dealing that is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry (other than an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>LE4) and later written off some or all of the price for which the wine was first sold by you after the local entry.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a proportion of the wine tax paid that is equal to the proportion of the debt written off</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of writing off</span></p></td></tr></tbody></table> ``` (1) If you are \*registered or \*required to be registered, you may make a claim for a \*wine tax credit (other than a claim for a \*producer rebate under subsection 19‑5(2)) by including the amount of the wine tax credit in the \*reduction of your \*net amount for the\*tax period in question under section 21‑15. (2) If you are not \*registered or \*required to be registered, you may make a claim for a \*wine tax credit (other than a claim for a \*producer rebate under subsection 19‑5(2)) in the \*approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires. (2A) If you are a \*New Zealand participant, you may make a claim for a \*wine tax credit under subsection 19‑5(2) in the \*approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires. (2B) The Commissioner may determine, by legislative instrument, the time or times during which claims for \*wine tax credits under subsection 19‑5(2) may be made. (3) A claim under subsection (2) or (2A) must be lodged with the Commissioner within 4 years after the time when the \*wine tax credit arises. The Commissioner is not required to consider a claim under subsection 17‑10(2) or (2A) for a \*wine tax credit if the total amount claimed is less than $200. If you have claimed under subsection 17‑10(2) or (2A) a \*wine tax credit to which you are entitled, the Commissioner must apply the wine tax credit under Division 3 of Part IIB of the Taxation Administration Act 1953. If the amount applied by the Commissioner in accordance with section 17‑20 is more than the amount of the \*wine tax credit to which you are properly entitled, the excess is to be treated as if it were wine tax that became payable, and due for payment, by you at the time when it was applied. > Note: The main effect of treating the amount as if it were tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953. (1) A \*wine tax credit under \*CR15 in relation to an amount written off by you as a bad debt is subject to the condition that you are liable to pay an amount under this section if you later recover some or all of the amount written off. (3) The amount is to be treated as if it were wine tax that became payable by you at the time of recovery of the bad debt, and, for the purposes of Part 5, were attributable to the \*tax period in which the recovery happened. > Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953. (1) A \*wine tax credit under \*CR8 for wine tax on wine that was used to replace defective wine is subject to the condition that you are liable to pay an amount under this section if you later sell the defective wine. (3) The amount is to be treated as if it were wine tax that became payable by you at the time of the later sale of the defective wine, and, for the purposes of Part 5, were attributable to the \*tax period in which the later sale happened. > Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953. (1) The Commissioner may enter into an agreement with you regarding the manner of calculating and claiming \*wine tax credits to which you are entitled. If the Commissioner decides to disallow the whole or a part of a claim for a \*wine tax credit, the Commissioner must notify you of the decision. > Note: Disallowing the whole or a part of a claim for a wine tax credit is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). Wine producers are entitled to a rebate for certain dealings in wine. The rebate is provided in the form of a wine tax credit. (ii) you would have been liable to wine tax for an assessable dealing in the wine during the financial year had the purchaser not \*quoted for the sale at or before the time of the sale; and (c) if subparagraph (b)(ii) applies—the purchaser’s \*quote did not state an intention of dealing with the wine in a way described in subparagraph 5‑50(1)(b)(i) or (ii); and (d) you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and (e) you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and (3) You satisfy the requirements in this subsection for wine if you own the \*source product for the wine throughout the period: (i) if that source product is covered by paragraph (4)(a), (b), (c) or (d)—immediately before the crushing of that source product; or (ii) if that source product is covered by paragraph (4)(e) or (f)—immediately before the initial fermentation of that source product; and (5) You are taken to have satisfied the requirements in subsection (3) for wine, to the extent that the wine is composed of any of the following substances that you have caused to be added to the wine: (d) ethyl alcohol from a source as specified in the regulations for the purposes of paragraph 31‑4(b), 31‑5(b), 31‑6(b) or 31‑7(b); (f) if no more than 10% of the wine (measured by volume) is grape juice concentrate that you have caused to be added to the wine—that grape juice concentrate; (g) if no more than 1% of the wine (measured by volume) is another substance that you have caused to be added to the wine—that other substance. (ii) if the wine is \*cider or perry—the container is suitable for retail sale of portions of the contents of the container and the volume of the container does not exceed 51 litres; and (b) the container in which the wine is placed at the time of the \*assessable dealing is branded by a trade mark applied to the container; and (ii) an entity that is an \*associated producer of the producer of the wine for the \*financial year in which the assessable dealing occurs because it satisfies the requirement in paragraph 19‑20(1)(a) (on the assumption that it were a producer); and (ii) if paragraphs (2)(a), (b) and (c) apply—a trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand); and (ii) if paragraphs (2)(a), (b) and (c) apply—the trade mark is a registered trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand); (iii) an application for registration of the trade mark under the Trade Marks Act 1995 satisfies the requirements under that Act for the application to be pending (within the meaning of that Act); (iv) if paragraphs (2)(a), (b) and (c) apply—an application for registration of the trade mark under the Trade Marks Act 2002 of New Zealand satisfies requirements under that Act that are equivalent to the requirements mentioned in subparagraph (iii); (v) the trade mark has been used by the producer of the wine throughout the period beginning on 1 July 2015 and ending at the time of the assessable dealing. (2) You are eligible to be approved as a \*New Zealand participant if the Commissioner is satisfied, on the basis of your application and any other relevant information of which the Commissioner becomes aware, that: (3) If the Commissioner, after consideration of your application, is satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must, by written instrument, approve you as a \*New Zealand participant. (4) The Commissioner must decide the date of effect of that approval and include that date in the instrument of approval. That date may be the day of the decision, or a day before or after that day. > Note: Deciding under this subsection the date of effect of any approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). (5) If the Commissioner approves you as a \*New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that you have been so approved and of the date from which the approval has effect. (6) If the Commissioner, after consideration of your application, is not satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must: (b) by notice in writing sent to you, inform you that the Commissioner has so decided and of the reasons for that decision. > Note: Refusing to approve an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). (7) An instrument of approval under subsection (3) and an instrument refusing approval under subsection (6) are not legislative instruments. (1) If, at any time, the Commissioner becomes aware that you cease to satisfy the criteria for approval as a \*New Zealand participant, the Commissioner must, by written instrument, revoke your approval. > Note: Revoking under this subsection the approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). (2) The Commissioner must decide the date of effect of that revocation and include that date in the instrument of revocation. That date may be the day of the decision, or a day before or after that day. > Note: Deciding under this subsection the date of effect of any revocation of an approval as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). (3) If the Commissioner revokes your approval as a \*New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that the Commissioner has revoked your approval, indicate the date from which the revocation has effect and of the reasons for revoking that approval. (1) An entity approved as a \*New Zealand participant must notify the Commissioner in writing of any circumstances under which the Commissioner must revoke the approval. The notification must be given to the Commissioner within 21 days after the circumstances occurred. (1) The amount of the \*producer rebates to which you are entitled because of subsection 19‑5(1) for the wine for the \*financial year is: (1A) The amount of the \*producer rebates to which you are entitled because of subsection 19‑5(2) for the wine for the \*financial year is an amount equal to 29% of the approved selling price for the wine. (1B) In working out the amount of the \*producer rebate to which you are entitled because of subsection 19‑5(2), any component used to determine the approved selling price that is expressed in a currency other than Australian currency is to be treated as if it were an amount of Australian currency worked out in the manner determined, by legislative instrument, by the Commissioner. > approved selling price, in relation to wine sold by a \*New Zealand participant, means the participant’s selling price for the wine net of any expenses unrelated to the production of the wine in \*New Zealand, including but not limited to: (a) expenses relating to transportation, freight and insurance, agent’s fees and any other costs associated with exportation of the wine from New Zealand and importation of the wine into the indirect tax zone; and (2) The maximum amount of \*producer rebates to which a \*producer is entitled for a \*financial year under this Division is $350,000. (3) However, if the \*producer is an \*associated producer of one or more other producers for a \*financial year, the maximum amount of \*producer rebates to which those producers are entitled as a group for the financial year under this Division is $350,000. (1) A \*producer is an associated producer of another producer for a \*financial year if, at any time during that financial year: (a) the producer would be \*connected with the other producer if subsection 328‑125(8) of the \*ITAA 1997 were omitted; or to act in accordance with the directions, instructions or wishes (however communicated) of the other producer in relation to the first producer’s financial affairs; or to act in accordance with the directions, instructions or wishes (however communicated) of the first producer in relation to the other producer’s financial affairs. to act in accordance with the directions, instructions or wishes (however communicated) of the same third entity in relation to their financial affairs. to act in accordance with the directions, instructions or wishes (however communicated) of a third producer in relation to the first producer’s financial affairs; and to act in accordance with the directions, instructions or wishes (however communicated) of the other producer in relation to the third producer’s financial affairs. (1) If the sum of the amounts of \*producer rebates that you claim because of subsection 19‑5(1) for \*tax periods during the \*financial year exceeds the amount of the \*producer rebates to which you are entitled in respect of the financial year, you are liable to pay an amount equal to that excess. (1A) If the sum of the amounts of \*producer rebates that you claim because of subsection 19‑5(2) for the \*financial year exceeds the amount of the producer rebates to which you are entitled in respect of that financial year, you are liable to pay an amount equal to that excess. (2) Subsection (3) applies if a \*producer is an \*associated producer of one or more other producers for a \*financial year and the \*producer rebates claimed by those producers as a group for the financial year under this Division is more than $350,000. (3) Each \*producer member of the group is jointly and severally liable to pay an amount equal to the excess. However, none of the individual producer members is liable to pay an amount that exceeds the sum of the amounts of \*producer rebates that that producer claimed for the \*financial year. (4) An amount payable under this section is to be treated as if it were wine tax payable at the end of the \*financial year, and, except in the case of a \*New Zealand participant, for the purposes of Part 5, were attributable to the last tax period of the financial year. > Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953. (5) For the purposes of the application of Parts 3‑10 and 4‑1 in Schedule 1 to the Taxation Administration Act 1953, a \*producer rebate under subsection 19‑5(2) is to be treated as a net amount. Wine tax (except wine tax on customs dealings) is added to net amounts under the GST Act. Wine tax credits are subtracted from those net amounts. > Note: Division 165 (Anti‑avoidance) of the GST Act will cover avoidance schemes relating to wine tax so far as they affect net amounts, because such schemes affect amounts payable under the GST Act. (1) Your \*net amount for a \*tax period is \*increased by the sum of all of the amounts of wine tax (if any) payable by you that are attributable to that tax period. > Note: This section has the effect of incorporating your liability for the wine tax (other than wine tax on customs dealings) into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act. (1) The wine tax payable by you on a \*taxable dealing that is a \*supply is attributable to the same \*tax period, or tax periods, applying to you as the tax period or tax periods to which: (2) The wine tax payable by you on a \*taxable dealing that is not a \*supply is attributable to the \*tax period during which the time of dealing occurs, as specified in column 4 of the \*Assessable Dealings Table. Your \*net amount for a \*tax period is \*reduced by the sum of all of the amounts of \*wine tax credits (if any) to which you are entitled that arise during that tax period. > Note 1: This section has the effect of incorporating your entitlement to wine tax credits into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act. > Note 2: If you are not registered or required to be registered (and therefore do not have net amounts), you can claim wine tax credits to which you are entitled directly from the Commissioner (see subsection 17‑10(2)). (1) Wine tax payable on a \*taxable dealing for which a \*member of a \*GST group would (apart from this section) be liable to the tax: (2) However, if the member is not the \*representative member of the \*GST group, this section only applies to wine tax payable on a \*customs dealing if the tax is payable at a time when wine tax on \*taxable dealings is normally payable by the representative member. (b) the member that would be so entitled is not entitled to the wine tax credit (unless the member is the representative member). (1) Wine tax payable on a \*taxable dealing that the \*joint venture operator of a \*GST joint venture makes, on behalf of another \*participant in the joint venture, in the course of activities for which the joint venture was entered into: (1) If a \*participant in a \*GST joint venture would (apart from this section) be entitled to a \*wine tax credit relating to a \*taxable dealing that the \*joint venture operator of the joint venture makes on the participant’s behalf: (b) the participant that would be so entitled is not entitled to the wine tax credit (unless the participant is the joint venture operator). (a) is increased by the amount of any wine tax on \*taxable dealings for which the \*joint venture operator is liable because of section 21‑70; and (b) is decreased by the amount of any \*wine tax credits to which the joint venture operator is entitled because of section 21‑75. Wine tax on a customs dealing is not included in net amounts. Generally speaking, it is paid together with customs duty. (This is consistent with payment of assessed GST on taxable importations.) (a) at the same time, at the same place, and in the same manner, as \*customs duty is payable on the wine in question (or would be payable if the wine were subject to customs duty); or (b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations. Note 1: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts. Note 1A: For provisions about assessment of wine tax on customs dealings, see Division 155 in Schedule 1 to the Taxation Administration Act 1953. Note 2: For provisions about collection and recovery of assessed wine tax on customs dealings, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953. (2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) may refuse to deliver the goods concerned unless the \*assessed wine tax has been paid. Division 165 of the \*GST Act applies to amounts that are payable under this Division as if they were amounts payable under the GST Act. If you take wine overseas as accompanied baggage, or you are a resident of an external Territory and send wine home, you may be entitled to a refund of the wine tax borne by you on the wine. (c) you leave the indirect tax zone, and export the wine from the indirect tax zone as accompanied baggage, in the circumstances specified in the regulations; (c) an amount is payable to you under subsection 168‑5(1A) of the \*GST Act for the \*taxable supply corresponding to the purchase; you become liable to repay the amount (the recoverable amount) to the Commonwealth on the later of the following days (the due day): (2) You are liable to pay general interest charge on the whole, or any part, of the recoverable amount that remains unpaid after the due day for each day in the period that: (1) If you sell wine by \*wholesale at a \*price that includes wine tax that you have or will become liable to pay on the wine, you must specify the amount of the tax on any invoice given to the purchaser. (b) if the transaction had instead been an arm’s length transaction, it would have been the case (or could reasonably be expected to have been the case) that: (i) your liability to wine tax on the non‑arm’s length transaction, or any other transaction, would have been \*increased; or (ii) your entitlement to a \*wine tax credit in connection with the non‑arm’s length transaction, or any other transaction, would have been \*reduced. (2) The liability or \*wine tax credit is taken always to have been the amount that it would have been (or could reasonably be expected to have been) if it had been based on an arm’s length transaction instead of on the non‑arm’s length transaction. (1) If there is a need to know the \*price for which particular wine was sold, but the parties have not allocated a particular amount to the wine, the price for which the wine was sold is (for the purposes of the \*wine tax law) the price for which the wine could reasonably be expected to have been sold if it had been sold separately. (2) Similarly, if there is a need to know how much of a global amount relates to some other element of a transaction, but the parties have not allocated a particular amount to that element, the amount to be allocated to that element (for the purposes of the \*wine tax law) is the amount that could reasonably be expected to have been allocated to that element if that element had been the only subject matter of the transaction. (1) The Commonwealth and \*untaxable Commonwealth entities are not liable to pay wine tax payable under this Act. However, it is the Parliament’s intention that the Commonwealth and untaxable Commonwealth entities should: (2) The \*Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of \*money within an account, or between accounts, operated by the Commonwealth or an \*untaxable Commonwealth entity. (2A) The directions given under subsection (2) may also take account of the provisions of the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999. (1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay wine tax payable under this Act. (b) relating to the service of documents under, or for the purposes of, the \*wine tax law (including the service of process in proceedings for the recovery of tax or other amounts payable under the wine tax law); (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision. (2) \*Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section may only be considered: (b) to confirm that the provision’s meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or (d) in determining the provision’s meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable. (a) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes; and (2) A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it. > Note: The concept of grape wine is used in Subdivision 9‑B to work out the taxable value of retail transactions involving wine produced from grapes. In the case of grape wine, you can choose to use the average wholesale price method of working out taxable values. (d) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to grape wine products. (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and (e) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to fruit or vegetable wine. (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour, except as specified in the regulations; and (d) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to cider or perry. (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as specified in the regulations; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and For the purposes of this Subdivision, the volume of ethyl alcohol in beverages is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). (2) An entity is taken to have borne wine tax on wine if the entity has become liable to wine tax on an \*assessable dealing with the wine. However, the wine tax for which the entity has become liable is not counted to the extent to which it has been the basis of a \*wine tax credit entitlement. (3) An entity is taken to have borne wine tax on wine if the entity purchased the wine for a \*price that included wine tax. However, the amount of wine tax borne is to be \*reduced by any amount of the wine tax included in that price that has been refunded or \*wine tax credited to the entity. (3) An entity locally enters wine under quote if the entity \*quotes on the \*local entry of the wine and the local entry is exempted from tax only because of the quote. (b) the entity \*quotes on a \*customs dealing with the wine and the dealing is exempted from tax only because of the quote. > AD1a means the \*assessable dealing of that name in the \*Assessable Dealings Table, and AD1b, AD2a etc. have corresponding meanings. (d) if an entity other than the owner has \*locally entered the wine—anything done by the entity that would be an application to own use of the wine by the owner if it had been done by the owner; > Australian wine means wine that has been \*manufactured in the indirect tax zone, but does not include \*imported wine. > average wholesale price method for working out the \*notional wholesale selling price of a \*taxable dealing is the method set out in section 9‑40. (a) packaging in which, or with which, any property (the contents) is packed or secured, in the ordinary course of a business, for the purpose of the marketing or delivery of the contents; and (b) ancillary items that are packed or secured with the contents and are intended, and reasonably necessary, to allow or facilitate the use of the contents. > CR1 means the wine tax credit ground of that name in the \*Wine Tax Credit Table, and CR4, CR7 etc. have corresponding meanings. > customs clearance area means an area that is designated or set aside for the performance of functions under the Customs Act 1901. > Customs Tariff means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives. > GST importation value of a \*local entry is an amount equal to what would be the value of the local entry (disregarding any wine tax payable in respect of the local entry), for the purposes of the \*GST Act, if it were a taxable importation within the meaning of section 195‑1 of that Act. > imported wine means wine that has been \*imported (whether or not the wine was \*manufactured in the indirect tax zone). (b) combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients; > manufacturer, in relation to particular wine, means the entity that (not as an employee) \*manufactured the wine, whether or not the entity owned the materials out of which the wine was manufactured. > New Zealand means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue. > notional wholesale purchase price, in relation to wine, means the \*price (excluding wine tax and \*GST) for which you could reasonably have been expected to purchase the wine by wholesale under an arm’s length transaction. > passed on, in relation to an amount of tax that has been \*borne by an entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity. > prescribed rules for export sales means the rules prescribed by the regulations setting out conditions that must be complied with in order for dealings with wine to be exempted, or otherwise relieved from wine tax, on the basis of the \*export, or intended export, of the wine. > rebatable wine means \*grape wine, \*grape wine products, \*fruit or vegetable wine, \*cider or perry, \*mead or \*sake. > taxable dealing means an \*assessable dealing that happens on or after 1 July 2000 for which no exemption is available under Division 7. > tax‑bearing dealing, in relation to an amount of \*wine tax borne by an entity, means the dealing through which, or because of which, the tax was borne. > wholesale sale means a sale to an entity that purchases for the purpose of resale, but does not include a sale of wine from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the wine is of a kind that: (c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 so far as it relates to the Acts covered by paragraphs (a) and (b); and (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and (f) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered). > you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited. ## 1‑1 Short title 1‑1 Short title ## 1‑2 Commencement 1‑2 Commencement ## 1‑3 How the wine tax law applies to thin 1‑3 How the wine tax law applies to things outside the indirect tax zone and things happening before commencement (1) The \*wine tax law extends to acts, omissions, matters and things outside Australia (within the meaning of the \*ITAA 1997) (except where a contrary intention appears). (2) The \*wine tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary). ## 1‑4 States and Territories are bound by 1‑4 States and Territories are bound by the wine tax law The \*wine tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence. ## Division 2 Overview of the wine tax legislation (1) The \*wine tax law extends to acts, omissions, matters and things outside Australia (within the meaning of the \*ITAA 1997) (except where a contrary intention appears). (2) The \*wine tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary). The \*wine tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence. The wine tax is a single stage tax applying (in most cases) to dealings in wine at the wholesale level. In almost all dealings to which it applies, the GST will also apply. > Note 1: Wine is widely defined in Subdivision 31‑A. It can apply to beverages fermented from any fruit or vegetable. It also extends to cider, perry, mead and sake. Part 2 sets out the rules that establish the liability for the wine tax. The broad aim of the wine tax law is to tax the last wholesale sale of wine (usually the sale from the last wholesaler to the retailer). Part 4 is about the entitlement to, and claiming of, wine tax credits. The system of wine tax credits deals (among other things) with situations where wine tax has become payable more than once on the same wine. Part 5 provides for amounts of wine tax, and wine tax credits, to be included in net amounts under the GST system. This has the effect of incorporating the wine tax into the payments and refunds system for the GST. However, the assessed wine tax is paid together with customs duty (where appropriate). Part 7 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act. Parts 3‑10, 4‑1 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain provisions relating to the administration of the wine tax, and to collection and recovery of amounts of wine tax. (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\*taxable dealing”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 33‑1. (1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked. <table cellspacing="0" cellpadding="0" style="margin-left:56.7pt; border-collapse:collapse"><thead><tr><td colspan="2" style="width:194.75pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Common definitions that are not asterisked</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">This term:</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:159.3pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>amount</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Commissioner</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>entity</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3A</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>indirect tax zone</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>wine</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>wine tax</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>you</span></p></td></tr></tbody></table> ``` In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them. One category is the explanatory section in many Divisions. Under the section heading “What this Division is about”, a short explanation of the Division appears in boxed text. Explanatory sections form part of this Act but are not operative provisions. In interpreting an operative provision, explanatory sections may only be considered for limited purposes. They are set out in section 29‑10. The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions (except for formulas), but are not kept separate from them. Liability for wine tax centres around the concept of an assessable dealing. This concept is defined in the Assessable Dealings Table and the sections following the table. (2) If the time of an \*assessable dealing (as specified in column 4 of the table) is on or after 1 July 2000, and no exemption applies under Division 7, then: However, an assessable dealing (other than a \*customs dealing) is a taxable dealing only if the entity specified in column 3 is \*registered or \*required to be registered. > Note: Under Part 5, amounts of wine tax, on assessable dealings (other than customs dealings), are included in your net amount under the GST system. > Note: The amount of tax is reduced for some importations (e.g. accompanied baggage of passengers) that are free of customs duty (see section 5‑40). (4) The table does not apply to a dealing with wine unless the wine is \*assessable wine immediately before the time of the dealing, and is in the indirect tax zone at the time of the dealing. <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="5" style="width:356.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Assessable Dealings Table</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">No.</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Assessable dealing</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 3</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Entity liable</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 4</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Time of dealing</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 5</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Normal taxable value</span></p></td></tr><tr><td colspan="5" style="width:356.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Part A—Australian Wine</span></p></td></tr></thead><tbody><tr><td style="width:44.3pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD1a</span></p></td><td style="width:81.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>wholesale sale by an entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufactured the wine in the course of any business</span></p></td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding wine tax and </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST) for which the wine was sold</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD1b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>wholesale sale by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding wine tax and </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST) for which the wine was sold</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2a</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale by an entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufactured the wine in the course of any business</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine, but that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>obtained the wine under quote; excludes case covered by AD2d</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2c</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>royalty</span><span>‑</span><span>inclusive sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount that would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale purchase price of the wine if the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer had incurred the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>eligible royalty costs</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2d</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>indirect marketing sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2e</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>untaxed sale by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD2f</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale, in the course of any business, of wine that is placed in </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>containers at a time after wine tax became payable on the wine by a person other than the seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD3a</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>untaxed AOU by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD3b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU by an entity that manufactured the wine in the course of any business</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD3c</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU by an entity that is not the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer of the wine, but that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>obtained the wine under quote</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tablea"><span>(a) the purchase </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST), if the wine was </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>purchased under quote;</span></p><p class="Tablea"><span>(b) in other cases, the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD3d</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>royalty</span><span>‑</span><span>inclusive AOU</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount that would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale purchase price of the wine if the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>manufacturer had incurred the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>eligible royalty costs</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD4b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>removal from a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>customs clearance area of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>airport shop goods purchased by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller from an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>inwards duty free shop</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time at which wine tax is payable under section</span><br><span>23</span><span>‑</span><span>5</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price for which the wine was purchased by the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller</span></p></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="5" style="width:356.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Assessable Dealings Table</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">No.</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Assessable dealing</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 3</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Entity liable</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 4</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Time of dealing</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 5</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Normal taxable value</span></p></td></tr><tr><td colspan="5" style="width:356.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Part B—Imported Wine</span></p></td></tr></thead><tbody><tr><td style="width:44.3pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD10</span></p></td><td style="width:81.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry</span></p></td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity that makes the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry</span></p></td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time at which wine tax is payable under section</span><br><span>23</span><span>‑</span><span>5</span></p></td><td style="width:95.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST importation value</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD11b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>wholesale sale by any entity</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding wine tax and </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST) for which the wine was sold</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale by an entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>obtained the wine under quote; excludes case covered by AD12d</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12c</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>royalty</span><span>‑</span><span>inclusive sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount that would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale purchase price of the wine if the entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>imported the wine had incurred the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>eligible royalty costs</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12d</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>indirect marketing sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12e</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>untaxed sale</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD12f</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>retail sale, in the course of any business, of wine that is placed in </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>containers at a time after wine tax became payable on the wine by a person other than the seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>seller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of sale</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD13a</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>untaxed AOU</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the</span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale selling price</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD13c</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU by an entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>obtained the wine under quote</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tablea"><span>(a) if the wine was </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>purchased under quote: the purchase </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price (excluding </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST);</span></p><p class="Tablea"><span>(b) if the wine was </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>locally entered under quote by the applier: the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST importation value</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD13d</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>royalty</span><span>‑</span><span>inclusive AOU</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>applier</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>AOU</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount that would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>notional wholesale purchase price of the wine if the entity that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>imported the wine had incurred the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>eligible royalty costs</span></p></td></tr><tr><td style="width:44.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>AD14b</span></p></td><td style="width:81.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>removal from a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>customs clearance area of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>airport shop goods purchased by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller from an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>inwards duty free shop</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller</span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time at which wine tax is payable under section</span><br><span>23</span><span>‑</span><span>5</span></p></td><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price for which the wine was purchased by the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller</span></p></td></tr></tbody></table> ``` > Note: Imported wine has an additional class of local entry (AD10). The other dealings with imported wine have a number that is 10 higher than the broadly corresponding dealing with Australian wine. For example, AD12b for imported wine corresponds to AD2b for Australian wine. (1) This section applies to an \*assessable dealing that consists of a sale, if the purchaser uses the wine after the time when the contract is made but before the time when title is to pass to the purchaser under the contract. (2) The time when the purchaser first so uses the wine is taken to be the time of the sale for the purposes of the \*wine tax law. (1) A \*retail sale, or an \*AOU, of wine (the current wine) by you in the course of a business is a royalty‑inclusive sale or a royalty‑inclusive AOU respectively if the following conditions are met: (a) \*eligible royalty costs have been incurred at or before the time of the sale or AOU, or could reasonably be expected to be incurred after the time of the sale or AOU, by any or all of the following: (2) Eligible royalty cost is a \*royalty that is paid or payable in connection with the current wine, except where the amount was paid or payable by any entity before 24 March 1999. A sale of \*assessable wine is an indirect marketing sale if it is a \*retail sale made by an entity (the marketer) that is not the \*manufacturer of the wine and the sale is made: (a) under an arrangement that provides for the sale of the wine to be made by an entity that is acting for the marketer but is not an employee of the marketer; or (b) the wine has been the subject of an \*assessable dealing that was exempted because you could not be taxed or were entitled to an exemption arising outside the \*wine tax law; or (d) section 5 of the former Sales Tax Amendment (Transitional) Act 1992 applies to the wine (whether or not the wine would, but for that section, have been subject to sales tax under the former Sales Tax Assessment Act 1992). Note: Section 5 ensured that goods subject to sales tax under the pre‑1992 sales tax law were not also taxable under the 1992 sales tax law. (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: then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened. <table cellspacing="0" cellpadding="0" style="width:352.65pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:341.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Local Entry Table</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">No.</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Situation giving rise to local entry</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Column 3</span></p><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">Entity to be regarded as making the local entry</span></p></td></tr></thead><tbody><tr><td style="width:58.45pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE1</span></p></td><td style="width:123.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is taken to have been entered for home consumption under subsection</span><span> </span><span>71A(7) of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>owner (within the meaning of the </span><span style="font-style:italic">Customs Act 1901</span><span>) of the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE2</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is taken to have been entered for home consumption under subsection</span><span> </span><span>71A(8) of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>owner (within the meaning of the </span><span style="font-style:italic">Customs Act 1901</span><span>) of the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE3</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is delivered into home consumption under section</span><span> </span><span>71 of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity authorised under section</span><span> </span><span>71 of the </span><span style="font-style:italic">Customs Act 1901</span><span> to deliver the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE4</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is sold under section</span><span> </span><span>72, 87 or 96 of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity that bought the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE5</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is delivered to an entity under section</span><span> </span><span>208 of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE6</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is delivered to an entity under a court order made in an action under the </span><span style="font-style:italic">Customs Act 1901</span><span> for condemnation or recovery of the wine</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE7</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>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 </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE8</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine has been seized under a warrant issued under section</span><span> </span><span>203 of the </span><span style="font-style:italic">Customs Act 1901</span><span>, or under section</span><span> </span><span>203B or 203C of that Act, and is delivered to an entity on the basis that it is not forfeited goods</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE9</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>delivery of the wine is authorised under subsection</span><span> </span><span>209(6) of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the wine is delivered or is to be delivered</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE10</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a demand is made under section</span><span> </span><span>35A or 149 of the </span><span style="font-style:italic">Customs Act 1901</span><span> in relation to the wine</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity on which the demand is made</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE11</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is treated as entered for home consumption under subsection</span><span> </span><span>96A(12) of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity treated under section</span><span> </span><span>96A of the </span><span style="font-style:italic">Customs Act 1901</span><span> as having entered the wine for home consumption</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE12</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is taken out of a warehouse under a permission granted under section</span><span> </span><span>97 of the </span><span style="font-style:italic">Customs Act 1901</span><span> and is not returned to the warehouse before the expiration of the period specified in the permission</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the permission is given</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE14</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is taken into home consumption in accordance with a permission granted under section</span><span> </span><span>77D of the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>entity to which the permission is granted</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE14A</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tradex scheme goods, and any of the circumstances referred to in subsection</span><span> </span><span>21(1) of that Act have occurred in respect of any of the wine</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>holder (within the meaning of the </span><span style="font-style:italic">Tradex Scheme Act 1999</span><span>) of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>tradex order relating to the wine</span></p></td></tr><tr><td style="width:58.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>LE15</span></p></td><td style="width:123.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine is not covered by any other item in this table but is </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>imported, and is not entered for home consumption as required under the </span><span style="font-style:italic">Customs Act 1901</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>owner (within the meaning of the </span><span style="font-style:italic">Customs Act 1901</span><span>) of the wine</span></p></td></tr></tbody></table> ``` (2) Sections 7‑5 (Exemption for dealings that are GST‑free supplies etc.) and 7‑10 (Exemptions based on quoting) do not apply to the \*assessable dealing mentioned in paragraph (1)(c). (2) A \*customs dealing is not taxable if the entity that would, apart from this subsection, be liable for the wine tax on the dealing \*quotes for the dealing at or before the time of the dealing. (1) A \*customs dealing is not taxable if it is an \*importation of wine covered by item 10, 11, 15, 18, 21, 21A, 24 or 27 in Schedule 4 to the \*Customs Tariff. (2) To avoid doubt, a reference to wine that is covered by an item in Schedule 4 to the \*Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995. A \*local entry of wine is not taxable if you or anyone else became liable to tax on a previous \*assessable dealing with the wine while it was in bond or under customs control under the Customs Act 1901. (a) the wine was exported from the indirect tax zone and is returned to the indirect tax zone, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and (b) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and (ii) has previously acquired the wine, and the supply by means of which the importer acquired the wine was a \*taxable dealing; or (c) the wine is returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and (d) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and > Note: An importation covered by this section may also be duty‑free under item 17 of Schedule 4 to the Customs Tariff Act 1995. In most cases, the taxable value of an assessable dealing is multiplied by the rate of wine tax to calculate the amount of wine tax. (2) In some cases, the \*Assessable Dealings Table refers to the \*notional wholesale selling price as the \*taxable value. Subdivision 9‑B sets out how to work out the notional wholesale selling price. (3) In some cases, amounts must be added to the amount set out in the \*Assessable Dealings Table. These additions are set out in Subdivision 9‑C. (4) In working out the \*taxable value of wine, any rebate, refund or other payment or credit made by a State or Territory in respect of the wine is to be disregarded. (1) The Commissioner may enter into an agreement with you about calculating the \*taxable values of particular \*taxable dealings for which you are liable for the wine tax. (2) The \*half retail price method is used unless you have chosen under subsection (3) to use the \*average wholesale price method. (3) You may choose to use the \*average wholesale price method if, during the \*tax period in respect of which you are liable to pay wine tax on the dealing, at least 10% by value of all your sales of \*grape wine that: (b) is produced from the same grape varieties, or the same blend of grape varieties, as the grape wine to which the dealing relates; (1) The notional wholesale selling price for a \*retail sale of \*grape wine, worked out using the half retail price method, is 50% of the \*price of the sale. (2) The notional wholesale selling price for an \*AOU connected with retail sales of grape wine, worked out using the half retail price method, is 50% of the \*price for which you would normally have sold the wine if the sale were a \*retail sale. The notional wholesale selling price for a \*retail sale of \*grape wine, or for an \*AOU connected with retail sales of grape wine, worked out using the average wholesale price method is the weighted average of the \*prices (excluding wine tax and \*GST) for \*wholesale sales that you have made of grape wine that: (b) is produced from the same grape varieties, or the same blend of grape varieties, as the grape wine to which the retail sale or AOU relates; > Note: Example: If, during a tax period, you make 70% of wholesale sales of grape wine of a particular vintage and variety at $80 per dozen, and the remaining 30% at $90 per dozen, the weighted average of the wholesale prices for wholesale sales during the tax period is: is the \*price (excluding wine tax and \*GST) for which you could reasonably have been expected to sell the wine by wholesale under an arm’s length transaction. (1) This section deals with situations in which a \*container is associated with wine (the contents) that is the subject of a \*taxable dealing. The aim of this section is to ensure that the \*taxable value will include a component for the container, even though the parties may have allocated a separate amount to the container. (a) the \*taxable value of the dealing is calculated by reference to the \*price (excluding wine tax and \*GST) for which the contents were sold; and then the taxable value is \*increased by so much of the value of the container as is recouped by the seller in connection with the sale of the contents. (3) If the \*taxable value of the dealing is not calculated as mentioned in subsection (2), then the taxable value is \*increased by so much of the value of the \*container as could reasonably be expected to have been recouped by you in connection with a hypothetical sale of the contents at the time of the actual \*taxable dealing with the contents. (1) If a \*royalty is paid or payable, or likely to be paid or payable, in connection with any of the following events in respect of particular wine: then the \*taxable value of any \*taxable dealing with that wine that happens at or after that event includes the amount or value of the royalty. (2) Royalty is any amount to the extent to which it is paid or payable (whether or not periodically) as consideration for any of the following things (or for the right to do them): (a) doing anything that would be an infringement of copyright if it were done without the licence of the copyright owner; (b) making, using, exercising or vending an invention (each of those terms having the meaning it has in the Patents Act 1990); (c) using a design that is of a kind capable of being registered under the Designs Act 2003 (whether or not it is registered under that Act or under any other law); (d) using a trade mark that is of a kind capable of being registered under the Trade Marks Act 1995 (whether or not it is registered under that Act or under any other law), but not including a mark that relates to a service; (h) supplying assistance that is ancillary to, and is supplied as a means of enabling the application or enjoyment of, any matter covered by paragraphs (a) to (g); If a \*taxable dealing happens while the wine is in bond or otherwise subject to customs control under the Customs Act 1901, the \*taxable value is \*increased by the amount of \*customs duty to which the wine would have been subject if it had been entered for home consumption under the Customs Act 1901 at the time of the taxable dealing. This Subdivision does not add any amount to the \*taxable value so far as it would already be included in the taxable value. In certain circumstances you can quote for a dealing with wine. This is designed to avoid the wine tax becoming payable on sales preceding the last wholesale sale. (Under section 7‑10, wine tax is not payable on a sale for which the purchaser has quoted.) (1) You are entitled to \*quote your \*ABN for a dealing with wine if, at the time of quoting, you have the intention of dealing with the wine in any of the following ways: (b) selling the wine, by any kind of sale, while it is in the indirect tax zone (this ground is available only if you are mainly a wholesaler at the time of quoting); (c) using the wine as a material in \*manufacture or other treatment or processing, whether or not it relates to or results in other wine; (a) \*wholesale sales and \*indirect marketing sales account for more than half of the total value of all sales of \*assessable wine by you during the 12 months ending at the quoting time; or (b) you have an expectation (based on reasonable grounds) that wholesale sales and indirect marketing sales will account for more than half of the total value of all sales of assessable wine by you during the 12 months starting at the quoting time. The Commissioner may (if you are \*registered) authorise you to \*quote your \*ABN in special circumstances in which you would not otherwise be entitled to quote. (1) You may make a periodic \*quote under this section for purchases that you propose to make from an entity (the supplier) during the period, not exceeding 12 months, covered by the periodic quote. (2) If you make such a periodic \*quote on or before the first day of the period to which the quote relates, you are treated as having quoted your \*ABN for all purchases during the period from the \*supplier, other than purchases in respect of which you have notified the supplier in accordance with subsection (3). (3) If you are not entitled to \*quote for a particular purchase from the \*supplier during the period, you must notify the supplier of that fact at or before the time of the purchase. The notification must be in the \*approved form. (5) Section 13‑30 applies to a \*quote that you are treated as having made under subsection (2) of this section for a particular purchase. If you \*quote in circumstances in which you are not entitled to quote, or the quote is not in the \*approved form, the quote is nevertheless: A \*quote is not effective, so far as it would have resulted in an exemption, if at the time of the quote the entity to which the quote is made has reasonable grounds for believing that: (c) the quote is false or misleading in a material particular (either because of something stated in the quote or something left out). A \*quote is not effective for the purposes of applying subsection 7‑10(1) to a particular sale if the entity to which the quote is made purchased the wine for a \*price that included wine tax. > Note 3: Section 23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs. Wine tax credits can arise in a number of circumstances. Generally speaking, they prevent wine tax applying more than once to the same goods. > Note: If you are in the GST system, wine tax credits are included in your net amounts (see Part 5). If you are not in the GST system, you can claim wine tax credits under this Part. Producer rebates under Division 19 are a form of wine tax credit. (2) You are not entitled to a \*wine tax credit for an amount of tax for which a wine tax credit entitlement has previously arisen (whether for you or another entity). <table cellspacing="0" cellpadding="0" style="width:366.85pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:356.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Wine Tax Credit Table</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">No.</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Summary of ground</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Details of ground</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Amount of </span><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">wine tax credit</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Time </span><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">wine tax credit arises</span></p></td></tr></thead><tbody><tr><td style="width:30.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR1</span></p></td><td style="width:67.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Tax overpaid</span></p></td><td style="width:109.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have paid an amount as wine tax that was not legally payable.</span></p></td><td style="width:53.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount overpaid, to the extent that you have not </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>passed it on</span></p></td><td style="width:53.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>when the amount became overpaid</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR4</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Avoiding double tax on the same wine</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have become liable to wine tax on an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing (the </span><span style="font-weight:bold; font-style:italic">current dealing</span><span>) in relation to wine, but have </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>borne wine tax on all of the wine before the time of the current dealing.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the wine tax previously </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>borne on the wine</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of the current dealing</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR7</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Ensuring no double tax in respect of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>containers</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You are liable to the wine tax on an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing with wine that is the contents of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>container. You have </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>borne wine tax on the container.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>wine tax borne on the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>container</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR8</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Replacement of defective wine</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>borne wine tax on </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable wine used for the purpose of replacing other wine because of defects in the other wine.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>wine tax borne on replacement wine</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of replacement</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR9</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-size:8pt; vertical-align:3pt">*</span><span>Producer rebate</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>An </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing is made in circumstances that entitle you to a producer rebate under Division</span><span> </span><span>19.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the amount of the producer rebate under Division</span><span> </span><span>19</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>immediately before the end of the financial year in which the assessable dealing occurs</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR14</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Drawback of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>customs duty on </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>imported wine</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have become liable to wine tax on a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry of wine for which drawback of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>customs duty has been allowed under section</span><span> </span><span>168 of the </span><span style="font-style:italic">Customs Act 1901</span><span> (or, in the Commissioner’s opinion, would have been allowed if wine had been liable to duty).</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>wine tax payable on the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time when drawback was allowed (or would have been allowed)</span></p></td></tr><tr><td style="width:30.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>CR15</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Sale </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price written off as bad debt</span></p></td><td style="width:109.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>You have:</span></p><p class="Tablea"><span>(a) paid wine tax on an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable dealing that is a sale and later written off some or all of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>price for which the wine was sold; or</span></p><p class="Tablea"><span>(b) paid wine tax on an assessable dealing that is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>local entry (other than an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>LE4) and later written off some or all of the price for which the wine was first sold by you after the local entry.</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a proportion of the wine tax paid that is equal to the proportion of the debt written off</span></p></td><td style="width:53.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>time of writing off</span></p></td></tr></tbody></table> ``` (1) If you are \*registered or \*required to be registered, you may make a claim for a \*wine tax credit (other than a claim for a \*producer rebate under subsection 19‑5(2)) by including the amount of the wine tax credit in the \*reduction of your \*net amount for the\*tax period in question under section 21‑15. (2) If you are not \*registered or \*required to be registered, you may make a claim for a \*wine tax credit (other than a claim for a \*producer rebate under subsection 19‑5(2)) in the \*approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires. (2A) If you are a \*New Zealand participant, you may make a claim for a \*wine tax credit under subsection 19‑5(2) in the \*approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires. (2B) The Commissioner may determine, by legislative instrument, the time or times during which claims for \*wine tax credits under subsection 19‑5(2) may be made. (3) A claim under subsection (2) or (2A) must be lodged with the Commissioner within 4 years after the time when the \*wine tax credit arises. The Commissioner is not required to consider a claim under subsection 17‑10(2) or (2A) for a \*wine tax credit if the total amount claimed is less than $200. If you have claimed under subsection 17‑10(2) or (2A) a \*wine tax credit to which you are entitled, the Commissioner must apply the wine tax credit under Division 3 of Part IIB of the Taxation Administration Act 1953. If the amount applied by the Commissioner in accordance with section 17‑20 is more than the amount of the \*wine tax credit to which you are properly entitled, the excess is to be treated as if it were wine tax that became payable, and due for payment, by you at the time when it was applied. > Note: The main effect of treating the amount as if it were tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953. (1) A \*wine tax credit under \*CR15 in relation to an amount written off by you as a bad debt is subject to the condition that you are liable to pay an amount under this section if you later recover some or all of the amount written off. (3) The amount is to be treated as if it were wine tax that became payable by you at the time of recovery of the bad debt, and, for the purposes of Part 5, were attributable to the \*tax period in which the recovery happened. > Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953. (1) A \*wine tax credit under \*CR8 for wine tax on wine that was used to replace defective wine is subject to the condition that you are liable to pay an amount under this section if you later sell the defective wine. (3) The amount is to be treated as if it were wine tax that became payable by you at the time of the later sale of the defective wine, and, for the purposes of Part 5, were attributable to the \*tax period in which the later sale happened. > Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953. (1) The Commissioner may enter into an agreement with you regarding the manner of calculating and claiming \*wine tax credits to which you are entitled. If the Commissioner decides to disallow the whole or a part of a claim for a \*wine tax credit, the Commissioner must notify you of the decision. > Note: Disallowing the whole or a part of a claim for a wine tax credit is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). Wine producers are entitled to a rebate for certain dealings in wine. The rebate is provided in the form of a wine tax credit. (ii) you would have been liable to wine tax for an assessable dealing in the wine during the financial year had the purchaser not \*quoted for the sale at or before the time of the sale; and (c) if subparagraph (b)(ii) applies—the purchaser’s \*quote did not state an intention of dealing with the wine in a way described in subparagraph 5‑50(1)(b)(i) or (ii); and (d) you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and (e) you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and (3) You satisfy the requirements in this subsection for wine if you own the \*source product for the wine throughout the period: (i) if that source product is covered by paragraph (4)(a), (b), (c) or (d)—immediately before the crushing of that source product; or (ii) if that source product is covered by paragraph (4)(e) or (f)—immediately before the initial fermentation of that source product; and (5) You are taken to have satisfied the requirements in subsection (3) for wine, to the extent that the wine is composed of any of the following substances that you have caused to be added to the wine: (d) ethyl alcohol from a source as specified in the regulations for the purposes of paragraph 31‑4(b), 31‑5(b), 31‑6(b) or 31‑7(b); (f) if no more than 10% of the wine (measured by volume) is grape juice concentrate that you have caused to be added to the wine—that grape juice concentrate; (g) if no more than 1% of the wine (measured by volume) is another substance that you have caused to be added to the wine—that other substance. (ii) if the wine is \*cider or perry—the container is suitable for retail sale of portions of the contents of the container and the volume of the container does not exceed 51 litres; and (b) the container in which the wine is placed at the time of the \*assessable dealing is branded by a trade mark applied to the container; and (ii) an entity that is an \*associated producer of the producer of the wine for the \*financial year in which the assessable dealing occurs because it satisfies the requirement in paragraph 19‑20(1)(a) (on the assumption that it were a producer); and (ii) if paragraphs (2)(a), (b) and (c) apply—a trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand); and (ii) if paragraphs (2)(a), (b) and (c) apply—the trade mark is a registered trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand); (iii) an application for registration of the trade mark under the Trade Marks Act 1995 satisfies the requirements under that Act for the application to be pending (within the meaning of that Act); (iv) if paragraphs (2)(a), (b) and (c) apply—an application for registration of the trade mark under the Trade Marks Act 2002 of New Zealand satisfies requirements under that Act that are equivalent to the requirements mentioned in subparagraph (iii); (v) the trade mark has been used by the producer of the wine throughout the period beginning on 1 July 2015 and ending at the time of the assessable dealing. (2) You are eligible to be approved as a \*New Zealand participant if the Commissioner is satisfied, on the basis of your application and any other relevant information of which the Commissioner becomes aware, that: (3) If the Commissioner, after consideration of your application, is satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must, by written instrument, approve you as a \*New Zealand participant. (4) The Commissioner must decide the date of effect of that approval and include that date in the instrument of approval. That date may be the day of the decision, or a day before or after that day. > Note: Deciding under this subsection the date of effect of any approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). (5) If the Commissioner approves you as a \*New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that you have been so approved and of the date from which the approval has effect. (6) If the Commissioner, after consideration of your application, is not satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must: (b) by notice in writing sent to you, inform you that the Commissioner has so decided and of the reasons for that decision. > Note: Refusing to approve an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). (7) An instrument of approval under subsection (3) and an instrument refusing approval under subsection (6) are not legislative instruments. (1) If, at any time, the Commissioner becomes aware that you cease to satisfy the criteria for approval as a \*New Zealand participant, the Commissioner must, by written instrument, revoke your approval. > Note: Revoking under this subsection the approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). (2) The Commissioner must decide the date of effect of that revocation and include that date in the instrument of revocation. That date may be the day of the decision, or a day before or after that day. > Note: Deciding under this subsection the date of effect of any revocation of an approval as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953). (3) If the Commissioner revokes your approval as a \*New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that the Commissioner has revoked your approval, indicate the date from which the revocation has effect and of the reasons for revoking that approval. (1) An entity approved as a \*New Zealand participant must notify the Commissioner in writing of any circumstances under which the Commissioner must revoke the approval. The notification must be given to the Commissioner within 21 days after the circumstances occurred. (1) The amount of the \*producer rebates to which you are entitled because of subsection 19‑5(1) for the wine for the \*financial year is: (1A) The amount of the \*producer rebates to which you are entitled because of subsection 19‑5(2) for the wine for the \*financial year is an amount equal to 29% of the approved selling price for the wine. (1B) In working out the amount of the \*producer rebate to which you are entitled because of subsection 19‑5(2), any component used to determine the approved selling price that is expressed in a currency other than Australian currency is to be treated as if it were an amount of Australian currency worked out in the manner determined, by legislative instrument, by the Commissioner. > approved selling price, in relation to wine sold by a \*New Zealand participant, means the participant’s selling price for the wine net of any expenses unrelated to the production of the wine in \*New Zealand, including but not limited to: (a) expenses relating to transportation, freight and insurance, agent’s fees and any other costs associated with exportation of the wine from New Zealand and importation of the wine into the indirect tax zone; and (2) The maximum amount of \*producer rebates to which a \*producer is entitled for a \*financial year under this Division is $350,000. (3) However, if the \*producer is an \*associated producer of one or more other producers for a \*financial year, the maximum amount of \*producer rebates to which those producers are entitled as a group for the financial year under this Division is $350,000. (1) A \*producer is an associated producer of another producer for a \*financial year if, at any time during that financial year: (a) the producer would be \*connected with the other producer if subsection 328‑125(8) of the \*ITAA 1997 were omitted; or to act in accordance with the directions, instructions or wishes (however communicated) of the other producer in relation to the first producer’s financial affairs; or to act in accordance with the directions, instructions or wishes (however communicated) of the first producer in relation to the other producer’s financial affairs. to act in accordance with the directions, instructions or wishes (however communicated) of the same third entity in relation to their financial affairs. to act in accordance with the directions, instructions or wishes (however communicated) of a third producer in relation to the first producer’s financial affairs; and to act in accordance with the directions, instructions or wishes (however communicated) of the other producer in relation to the third producer’s financial affairs. (1) If the sum of the amounts of \*producer rebates that you claim because of subsection 19‑5(1) for \*tax periods during the \*financial year exceeds the amount of the \*producer rebates to which you are entitled in respect of the financial year, you are liable to pay an amount equal to that excess. (1A) If the sum of the amounts of \*producer rebates that you claim because of subsection 19‑5(2) for the \*financial year exceeds the amount of the producer rebates to which you are entitled in respect of that financial year, you are liable to pay an amount equal to that excess. (2) Subsection (3) applies if a \*producer is an \*associated producer of one or more other producers for a \*financial year and the \*producer rebates claimed by those producers as a group for the financial year under this Division is more than $350,000. (3) Each \*producer member of the group is jointly and severally liable to pay an amount equal to the excess. However, none of the individual producer members is liable to pay an amount that exceeds the sum of the amounts of \*producer rebates that that producer claimed for the \*financial year. (4) An amount payable under this section is to be treated as if it were wine tax payable at the end of the \*financial year, and, except in the case of a \*New Zealand participant, for the purposes of Part 5, were attributable to the last tax period of the financial year. > Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953. (5) For the purposes of the application of Parts 3‑10 and 4‑1 in Schedule 1 to the Taxation Administration Act 1953, a \*producer rebate under subsection 19‑5(2) is to be treated as a net amount. Wine tax (except wine tax on customs dealings) is added to net amounts under the GST Act. Wine tax credits are subtracted from those net amounts. > Note: Division 165 (Anti‑avoidance) of the GST Act will cover avoidance schemes relating to wine tax so far as they affect net amounts, because such schemes affect amounts payable under the GST Act. (1) Your \*net amount for a \*tax period is \*increased by the sum of all of the amounts of wine tax (if any) payable by you that are attributable to that tax period. > Note: This section has the effect of incorporating your liability for the wine tax (other than wine tax on customs dealings) into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act. (1) The wine tax payable by you on a \*taxable dealing that is a \*supply is attributable to the same \*tax period, or tax periods, applying to you as the tax period or tax periods to which: (2) The wine tax payable by you on a \*taxable dealing that is not a \*supply is attributable to the \*tax period during which the time of dealing occurs, as specified in column 4 of the \*Assessable Dealings Table. Your \*net amount for a \*tax period is \*reduced by the sum of all of the amounts of \*wine tax credits (if any) to which you are entitled that arise during that tax period. > Note 1: This section has the effect of incorporating your entitlement to wine tax credits into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act. > Note 2: If you are not registered or required to be registered (and therefore do not have net amounts), you can claim wine tax credits to which you are entitled directly from the Commissioner (see subsection 17‑10(2)). (1) Wine tax payable on a \*taxable dealing for which a \*member of a \*GST group would (apart from this section) be liable to the tax: (2) However, if the member is not the \*representative member of the \*GST group, this section only applies to wine tax payable on a \*customs dealing if the tax is payable at a time when wine tax on \*taxable dealings is normally payable by the representative member. (b) the member that would be so entitled is not entitled to the wine tax credit (unless the member is the representative member). (1) Wine tax payable on a \*taxable dealing that the \*joint venture operator of a \*GST joint venture makes, on behalf of another \*participant in the joint venture, in the course of activities for which the joint venture was entered into: (1) If a \*participant in a \*GST joint venture would (apart from this section) be entitled to a \*wine tax credit relating to a \*taxable dealing that the \*joint venture operator of the joint venture makes on the participant’s behalf: (b) the participant that would be so entitled is not entitled to the wine tax credit (unless the participant is the joint venture operator). (a) is increased by the amount of any wine tax on \*taxable dealings for which the \*joint venture operator is liable because of section 21‑70; and (b) is decreased by the amount of any \*wine tax credits to which the joint venture operator is entitled because of section 21‑75. Wine tax on a customs dealing is not included in net amounts. Generally speaking, it is paid together with customs duty. (This is consistent with payment of assessed GST on taxable importations.) (a) at the same time, at the same place, and in the same manner, as \*customs duty is payable on the wine in question (or would be payable if the wine were subject to customs duty); or (b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations. Note 1: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts. Note 1A: For provisions about assessment of wine tax on customs dealings, see Division 155 in Schedule 1 to the Taxation Administration Act 1953. Note 2: For provisions about collection and recovery of assessed wine tax on customs dealings, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953. (2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) may refuse to deliver the goods concerned unless the \*assessed wine tax has been paid. Division 165 of the \*GST Act applies to amounts that are payable under this Division as if they were amounts payable under the GST Act. If you take wine overseas as accompanied baggage, or you are a resident of an external Territory and send wine home, you may be entitled to a refund of the wine tax borne by you on the wine. (c) you leave the indirect tax zone, and export the wine from the indirect tax zone as accompanied baggage, in the circumstances specified in the regulations; (c) an amount is payable to you under subsection 168‑5(1A) of the \*GST Act for the \*taxable supply corresponding to the purchase; you become liable to repay the amount (the recoverable amount) to the Commonwealth on the later of the following days (the due day): (2) You are liable to pay general interest charge on the whole, or any part, of the recoverable amount that remains unpaid after the due day for each day in the period that: (1) If you sell wine by \*wholesale at a \*price that includes wine tax that you have or will become liable to pay on the wine, you must specify the amount of the tax on any invoice given to the purchaser. (b) if the transaction had instead been an arm’s length transaction, it would have been the case (or could reasonably be expected to have been the case) that: (i) your liability to wine tax on the non‑arm’s length transaction, or any other transaction, would have been \*increased; or (ii) your entitlement to a \*wine tax credit in connection with the non‑arm’s length transaction, or any other transaction, would have been \*reduced. (2) The liability or \*wine tax credit is taken always to have been the amount that it would have been (or could reasonably be expected to have been) if it had been based on an arm’s length transaction instead of on the non‑arm’s length transaction. (1) If there is a need to know the \*price for which particular wine was sold, but the parties have not allocated a particular amount to the wine, the price for which the wine was sold is (for the purposes of the \*wine tax law) the price for which the wine could reasonably be expected to have been sold if it had been sold separately. (2) Similarly, if there is a need to know how much of a global amount relates to some other element of a transaction, but the parties have not allocated a particular amount to that element, the amount to be allocated to that element (for the purposes of the \*wine tax law) is the amount that could reasonably be expected to have been allocated to that element if that element had been the only subject matter of the transaction. (1) The Commonwealth and \*untaxable Commonwealth entities are not liable to pay wine tax payable under this Act. However, it is the Parliament’s intention that the Commonwealth and untaxable Commonwealth entities should: (2) The \*Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of \*money within an account, or between accounts, operated by the Commonwealth or an \*untaxable Commonwealth entity. (2A) The directions given under subsection (2) may also take account of the provisions of the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999. (1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay wine tax payable under this Act. (b) relating to the service of documents under, or for the purposes of, the \*wine tax law (including the service of process in proceedings for the recovery of tax or other amounts payable under the wine tax law); (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision. (2) \*Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section may only be considered: (b) to confirm that the provision’s meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or (d) in determining the provision’s meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable. (a) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes; and (2) A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it. > Note: The concept of grape wine is used in Subdivision 9‑B to work out the taxable value of retail transactions involving wine produced from grapes. In the case of grape wine, you can choose to use the average wholesale price method of working out taxable values. (d) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to grape wine products. (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and (e) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to fruit or vegetable wine. (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour, except as specified in the regulations; and (d) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to cider or perry. (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as specified in the regulations; and (b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and (c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and For the purposes of this Subdivision, the volume of ethyl alcohol in beverages is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum). (2) An entity is taken to have borne wine tax on wine if the entity has become liable to wine tax on an \*assessable dealing with the wine. However, the wine tax for which the entity has become liable is not counted to the extent to which it has been the basis of a \*wine tax credit entitlement. (3) An entity is taken to have borne wine tax on wine if the entity purchased the wine for a \*price that included wine tax. However, the amount of wine tax borne is to be \*reduced by any amount of the wine tax included in that price that has been refunded or \*wine tax credited to the entity. (3) An entity locally enters wine under quote if the entity \*quotes on the \*local entry of the wine and the local entry is exempted from tax only because of the quote. (b) the entity \*quotes on a \*customs dealing with the wine and the dealing is exempted from tax only because of the quote. > AD1a means the \*assessable dealing of that name in the \*Assessable Dealings Table, and AD1b, AD2a etc. have corresponding meanings. (d) if an entity other than the owner has \*locally entered the wine—anything done by the entity that would be an application to own use of the wine by the owner if it had been done by the owner; > Australian wine means wine that has been \*manufactured in the indirect tax zone, but does not include \*imported wine. > average wholesale price method for working out the \*notional wholesale selling price of a \*taxable dealing is the method set out in section 9‑40. (a) packaging in which, or with which, any property (the contents) is packed or secured, in the ordinary course of a business, for the purpose of the marketing or delivery of the contents; and (b) ancillary items that are packed or secured with the contents and are intended, and reasonably necessary, to allow or facilitate the use of the contents. > CR1 means the wine tax credit ground of that name in the \*Wine Tax Credit Table, and CR4, CR7 etc. have corresponding meanings. > customs clearance area means an area that is designated or set aside for the performance of functions under the Customs Act 1901. > Customs Tariff means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives. > GST importation value of a \*local entry is an amount equal to what would be the value of the local entry (disregarding any wine tax payable in respect of the local entry), for the purposes of the \*GST Act, if it were a taxable importation within the meaning of section 195‑1 of that Act. > imported wine means wine that has been \*imported (whether or not the wine was \*manufactured in the indirect tax zone). (b) combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients; > manufacturer, in relation to particular wine, means the entity that (not as an employee) \*manufactured the wine, whether or not the entity owned the materials out of which the wine was manufactured. > New Zealand means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue. > notional wholesale purchase price, in relation to wine, means the \*price (excluding wine tax and \*GST) for which you could reasonably have been expected to purchase the wine by wholesale under an arm’s length transaction. > passed on, in relation to an amount of tax that has been \*borne by an entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity. > prescribed rules for export sales means the rules prescribed by the regulations setting out conditions that must be complied with in order for dealings with wine to be exempted, or otherwise relieved from wine tax, on the basis of the \*export, or intended export, of the wine. > rebatable wine means \*grape wine, \*grape wine products, \*fruit or vegetable wine, \*cider or perry, \*mead or \*sake. > taxable dealing means an \*assessable dealing that happens on or after 1 July 2000 for which no exemption is available under Division 7. > tax‑bearing dealing, in relation to an amount of \*wine tax borne by an entity, means the dealing through which, or because of which, the tax was borne. > wholesale sale means a sale to an entity that purchases for the purpose of resale, but does not include a sale of wine from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the wine is of a kind that: (c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 so far as it relates to the Acts covered by paragraphs (a) and (b); and (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and (f) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered). > you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited. ## 2‑1 What this Act is about 2‑1 What this Act is about The wine tax is a single stage tax applying (in most cases) to dealings in wine at the wholesale level. In almost all dealings to which it applies, the GST will also apply. > Note 1: Wine is widely defined in Subdivision 31‑A. It can apply to beverages fermented from any fruit or vegetable. It also extends to cider, perry, mead and sake. ## 2‑5 Liability to tax (Part 2) 2‑5 Liability to tax (Part 2)