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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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