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A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 No. 62, 1999 - List of Sections

Section

Contents

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
Part 1—Introduction


A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
Division 4—Status of Guides and other non-operative material


4-1. Non-operative material
4-5. Explanatory sections
4-10. Other material
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
Part 2—Wine tax


A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
Part 3—Quoting


A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
Part 4—Wine tax credits


A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
Part 5—Payments and refunds of wine tax


A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
Part 6—Miscellaneous


A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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.No Title
27-25.Cancellation of exemptions from wine tax
27-30.Application of the Criminal Code
27-35.Regulations
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
Part 7—Interpreting this Act


A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
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
A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999
Division 33—Dictionary


33-1. Dictionary

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