Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p26
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 26/45)
Character Range: 83650–86295

payable by the representative member.
 (3) This section has effect despite subsection 5‑5(2) (which is about liability for wine tax).

21‑45  Who is entitled to wine tax credits
 (1) If a *member of a *GST group would (apart from this section) be entitled to a *wine tax credit:
 (a) the *representative member is entitled to the wine tax credit; and
 (b) the member that would be so entitled is not entitled to the wine tax credit (unless the member is the representative member).
 (2) This section has effect despite section 17‑5 (which is about entitlement to wine tax credits).

Subdivision 21‑C—Participants in GST joint ventures

21‑70  Who is liable for wine tax
 (1) Wine tax payable on a *taxable dealing that the *joint venture operator of a *GST joint venture makes, on behalf of another *participant in the joint venture, in the course of activities for which the joint venture was entered into:
 (a) is payable by the joint venture operator; and
 (b) is not payable by the other participant.
 (2) This section has effect despite subsection 5‑5(2) (which is about liability for wine tax).

21‑75  Who is entitled to wine tax credits
 (1) If a *participant in a *GST joint venture would (apart from this section) be entitled to a *wine tax credit relating to a *taxable dealing that the *joint venture operator of the joint venture makes on the participant's behalf:
 (a) the joint venture operator is entitled to the wine tax credit; and
 (b) the participant that would be so entitled is not entitled to the wine tax credit (unless the participant is the joint venture operator).
 (2) This section has effect despite section 17‑5 (which is about entitlement to wine tax credits).

21‑80  Additional net amounts relating to GST joint ventures
  The additional net amount relating to a *GST joint venture in section 51‑45 of the *GST Act:
 (a) is increased by the amount of any wine tax on *taxable dealings for which the *joint venture operator is liable because of section 21‑70; and
 (b) is decreased by the amount of any *wine tax credits to which the joint venture operator is entitled because of section 21‑75.

Division 23—Wine tax on customs dealings

23‑1  What this Division is about
      Wine tax on a customs dealing is not included in net amounts. Generally speaking, it is paid together with customs duty. (This is consistent with payment of assessed GST on taxable importations.)

23‑5  Payment of wine tax on customs dealings
 (1) Amounts of *assessed wine tax on *customs dealings are to be paid to the Commonwealth:
 (a) at the same time, at the same place, and in the same manner, as *customs duty is payable on the