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A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
TABLE OF PROVISIONS
PART 1--INTRODUCTION
Division 1--Preliminary
1.1. Short title
1.2. Commencement
1.3. How the wine tax law applies to things outside Australia and
1.4. States and Territories are bound by the wine tax law
Division 2--Overview of the wine tax legislation
2.1. What this Act is about
2.5. Liability to tax (Part 2)
2.10. Quoting (Part 3)
2.15. Wine tax credits (Part 4)
2.20. Payment of wine tax (Part 5)
2.25. Miscellaneous (Part 6)
2.30. Interpretative provisions (Part 7)
2.35. Administration, collection and recovery provisions (Part VI of
Division 3--Defined terms
3.1. When defined terms are identified
3.5. When terms are not identified
3.10. Identifying the defined term in a definition
Division 4--Status of Guides and other non-operative material
4.1. Non-operative material
4.5. Explanatory sections
4.10. Other material
PART 2--WINE TAX
Division 5--General rules for taxability
5.1. What this Division is about
5.5. General rules for taxing assessable dealings
5.10. Sale time brought forward if purchaser uses the wine before
5.15. Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and
5.20. Indirect marketing sale (AD2d and AD12d)
5.25. Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a)
5.30. Local entry of imported wine (AD10)
5.35. Time of local entry if wine entered for home consumption before
5.40. Reductions in wine tax for some importations that are free of
Division 7--Exemptions
7.1. What this Division is about
7.5. Exemption for dealings that are GST-free supplies
7.10. Exemptions based on quoting
7.15. Exemptions based on Schedule 4 to the Customs Tariff Act
7.20. Exemption for local entry if wine has been taxed while in
Division 9--Taxable value
9.1. What this Division is about
9.5. How to work out the taxable value of a taxable dealing
9.10. Agreement with Commissioner regarding calculation of taxable
9.25. The 2 methods of working out notional wholesale selling prices
9.30. Working out notional wholesale selling prices for retail
9.35. The half retail price method
9.40. The average wholesale price method
9.45. Notional wholesale selling prices for other dealings
9.65. Taxable dealing with wine that is the contents of a
9.70. Assessable dealings with wine that involve the payment of an
9.75. Assessable dealing with wine in bond
9.80. Amounts not to be added if they are already included in the
PART 3--QUOTING
Division 13--Quoting for dealings in wine
13.1. What this Division is about
13.5. Standard grounds for quoting ABN
13.10. Additional quoting grounds in special circumstances
13.15. Periodic quoting
13.20. Manner in which quote must be made
13.25. Incorrect quote nevertheless effective for certain
13.30. Quote not effective for certain purposes if there are grounds
13.35. Improper quoting is an offence
PART 4--WINE TAX CREDITS
Division 17--Wine tax credits
17.1. What this Division is about
17.5. Wine tax credit entitlements
17.10. Claims for wine tax credits
17.15. Commissioner not required to consider credit claims for less
17.20. Wine tax credits to be applied against tax liabilities and
17.25. Excess wine tax credits must be repaid
17.30. Clawback of CR15 wine tax credit on later recovery of bad
17.35. Clawback of CR8 wine tax credit on later sale of defective
17.40. Agreement with Commissioner regarding wine tax
17.45. Notifying disallowance of wine tax credit claim
PART 5--PAYMENTS AND REFUNDS OF WINE TAX
Division 21--Inclusion of wine tax and wine tax credits in net amounts
21.1. What this Division is about
21.5. Wine tax added to net amounts
21.10. Attribution rules for wine tax
21.15. Wine tax credits subtracted from net amounts
Division 23--Wine tax on customs dealings
23.1. What this Division is about
23.5. Payment of wine tax on customs dealings
23.10. Application of Division 165 of the GST Act
PART 6--MISCELLANEOUS
Division 27--Miscellaneous
27.1. Application of this Act to cider, perry, mead and sake
27.5. Wine tax must be specified on invoice for wholesale
27.10. Alteration of wine tax liability or wine tax credit if affected
27.15. Apportionment of global amounts
27.20.
27.25. Cancellation of exemptions from wine tax
27.30. Application of the Criminal Code
27.35. Regulations
PART 7--INTERPRETING THIS ACT
Division 29--Rules for interpreting this Act
29.1. What forms part of this Act
29.5. What does not form part of this Act
29.10. Explanatory sections, and their role in interpreting this
Division 31--Meaning of some important concepts
31.1. Meaning of wine
31.5. Meaning of grape wine
31.10. Meanings of borne wine tax and wine tax borne
31.15. Meaning of obtain wine under quote etc.
31.20. Meaning of approved form
Division 33--Dictionary
33.1. Dictionary
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