Sch 35Wine

Schedule 35 Wine

  This Schedule applies to wine.

2 Definitions for Schedule 35

Corporation means the Australian Wine and Brandy Corporation.

exempt wine means wine that, under clause 1 of Schedule 13 to the Customs Charges Regulations, is exempt from charge.

licence means a licence, issued under regulation 5 of the Australian Wine and Brandy Corporation Regulations, to export a grape product.

licensed exporter means a person who holds a licence.

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for wine is a financial year.

 (a) wine is prescribed; and

 (b) a licensed exporter who exports wine is taken to be the producer of the wine.

Note   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

5 Obligation of Corporation

  At the end of a quarter, the Corporation must give each licensed exporter a written statement that states, in respect of the quarter:

 (a) the volume of wine (except exempt wine) exported by the exporter; and

 (b) the free on board sales value of wine (except exempt wine) exported by the exporter; and

 (c) the number of each permit issued under the exporter’s licence.

6 When is charge due for payment — licensed exporters who lodge quarterly returns

  For section 6 of the Collection Act, charge payable for wine for a quarter is due for payment:

 (a) if a return for the quarter is lodged within the period mentioned in clause 8 of this Schedule — on the day that the return is lodged; or

 (b) if a return for the quarter is not lodged within the period mentioned in clause 8 of this Schedule — on the last day of that period.

7 Who must lodge a quarterly return

  A licensed exporter must lodge a quarterly return.

8 When must a quarterly return be lodged

9 When is charge due for payment — licensed exporters who lodge annual returns

  For section 6 of the Collection Act, charge payable for wine for a levy year is due for payment:

 (a) if a return for the year is lodged within the period mentioned in clause 11 of this Schedule — on the day that the return is lodged; or

 (b) if a return for the year is not lodged within the period mentioned in clause 11 of this Schedule — on the last day of that period.

10 Who must lodge an annual return