Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p8
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 8/45)
Character Range: 39488–41974

importations
  An *assessable dealing is not taxable if the dealing is:
 (a) a *supply that is *GST‑free (other than because of Subdivision 38‑D (child care) of the *GST Act); or
 (b) a *local entry relating to an *importation that is a *non‑taxable importation.

7‑10  Exemptions based on quoting
 (1) A sale is not taxable if the purchaser *quotes for the sale at or before the time of the sale.
 (2) A *customs dealing is not taxable if the entity that would, apart from this subsection, be liable for the wine tax on the dealing *quotes for the dealing at or before the time of the dealing.

7‑15  Exemptions based on Schedule 4 to the Customs Tariff Act 1995
 (1) A *customs dealing is not taxable if it is an *importation of wine covered by item 10, 11, 15, 18, 21, 21A, 24 or 27 in Schedule 4 to the *Customs Tariff.
 (2) To avoid doubt, a reference to wine that is covered by an item in Schedule 4 to the *Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995.

7‑20  Exemption for local entry if wine has been taxed while in bond
  A *local entry of wine is not taxable if you or anyone else became liable to tax on a previous *assessable dealing with the wine while it was in bond or under customs control under the Customs Act 1901.

7‑25  Goods returned to the indirect tax zone in an unaltered condition
 (1) A *local entry of wine is not taxable if:
 (a) the wine was exported from the indirect tax zone and is returned to the indirect tax zone, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and
 (b) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and
 (c) the importer:
 (i) is the manufacturer of the wine; or
 (ii) has previously acquired the wine, and the supply by means of which the importer acquired the wine was a *taxable dealing; or
 (iii) has previously imported the goods, and the previous importation was a *taxable dealing.
 (2) A *local entry of wine is not taxable if:
 (a) the importer had manufactured, acquired or imported the wine before 1 July 2000; and
 (b) the wine was exported from the indirect tax zone before, on or after 1 July 2000; and
 (c) the wine is returned to the indirect tax zone on or after 1 July 2000, without having been subject to any treatment, industrial