CTHIn ForceAct
A New Tax System (Wine Equalisation Tax) Act 1999
Part 7contains 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.
Start here
Get a plain-English read of Part 7
Turn the raw legal text into a practical explanation grounded in A New Tax System (Wine Equalisation Tax) Act 1999.
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.
2‑33 Administration, collection and reco 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953
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.
Division 3 Defined terms
(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.
<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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ``` <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> ```