Document ID: chunk:federal_register_of_legislation:F2019L01154:reg:5:p2
Version: federal_register_of_legislation:F2019L01154
Segment Type: reg
Provision Reference: reg 5 (pt 2/4)
Character Range: 5570–8317

tax that is to be paid to the purchaser.

Subdivision 25‑D—Period and manner of payment

25‑5.05  Payment authority in relation to export as accompanied baggage
 (1) For the purposes of subsection 25‑5(3) of the Act, this section applies if:
 (a) a purchaser of wine presents the tax invoice relating to the wine to an officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) as mentioned in subsection 168‑5.10(1) of the GST Regulations; and
 (b) the officer is satisfied that the purchaser is entitled to be paid an amount under subsection 25‑5(1) of the Act.
 (2) The officer must give the acquirer a payment authority that includes:
 (a) information identifying the purchaser; and
 (b) the amount to which the purchaser is entitled.
 (3) Sections 168‑5.14 to 168‑5.16 of the GST Regulations apply in relation to a payment authority given under subsection (2) of this section as if it were a payment authority given under section 168‑5.12 of the GST Regulations.

25‑5.06  Payment claim in relation to export as accompanied baggage
 (1) For the purposes of subsection 25‑5(3) of the Act, this section applies if:
 (a) a purchaser of wine lodges a claim for payment as mentioned in subsection 168‑5.10(2) of the GST Regulations; and
 (b) the purchaser includes with the claim instructions for paying an amount to the purchaser by:
 (i) crediting the amount to a credit card account or an Australian bank account; or
 (ii) posting a cheque for the amount to a nominated address; and
 (c) the Comptroller‑General of Customs is satisfied that the purchaser is entitled to be paid an amount under subsection 25‑5(1) of the Act.
 (2) The purchaser must be paid the amount in accordance with the instructions given with the claim.
 (3) The payment must be made within 60 days after whichever is the later of the following:
 (a) the day the Comptroller‑General of Customs receives the claim;
 (b) if the Comptroller‑General of Customs asks the purchaser to give information relating to the claim for payment—the day the Comptroller‑General receives the information.

25‑5.07  Payment in relation to resident of external Territory sending wine home
  For the purposes of subsection 25‑5(3) of the Act, an amount payable under subsection 25‑5(1A) of the Act in relation to a purchase of wine is payable within the same period and in the same manner as the amount payable under subsection 168‑5(1A) of the GST Act for the taxable supply corresponding to the purchase.

Part 7—Interpreting the Act

Division 31—Meaning of some important concepts

Subdivision 31‑A—Wine

31‑2.01  Grape wine
  For the purposes of paragraph 31‑8(1)(a) of the Act, it is a requirement that grape wine does not contain more than 22% by volume of ethyl