Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p10
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 10/45)
Character Range: 44143–46634

unless you have chosen under subsection (3) to use the *average wholesale price method.
 (3) You may choose to use the *average wholesale price method if, during the *tax period in respect of which you are liable to pay wine tax on the dealing, at least 10% by value of all your sales of *grape wine that:
 (a) is of the same vintage as the grape wine to which the dealing relates; and
 (b) is produced from the same grape varieties, or the same blend of grape varieties, as the grape wine to which the dealing relates;
are *wholesale sales.

9‑30  Working out notional wholesale selling prices for retail dealings with wine that is not grape wine
  The notional wholesale selling price for a *taxable dealing that is either:
 (a) a *retail sale of wine that is not *grape wine; or
 (b) an *AOU connected with retail sales of wine that is not grape wine;
is worked out using the *half retail price method.

9‑35  The half retail price method
 (1) The notional wholesale selling price for a *retail sale of *grape wine, worked out using the half retail price method, is 50% of the *price of the sale.
 (2) The notional wholesale selling price for an *AOU connected with retail sales of grape wine, worked out using the half retail price method, is 50% of the *price for which you would normally have sold the wine if the sale were a *retail sale.

9‑40  The average wholesale price method
  The notional wholesale selling price for a *retail sale of *grape wine, or for an *AOU connected with retail sales of grape wine, worked out using the average wholesale price method is the weighted average of the *prices (excluding wine tax and *GST) for *wholesale sales that you have made of grape wine that:
 (a) is of the same vintage as the grape wine to which the retail sale or AOU relates; and
 (b) is produced from the same grape varieties, or the same blend of grape varieties, as the grape wine to which the retail sale or AOU relates;
during the *tax period in respect of which you are liable to pay wine tax on the retail sale or AOU.
Example: If, during a tax period, you make 70% of wholesale sales of grape wine of a particular vintage and variety at $80 per dozen, and the remaining 30% at $90 per dozen, the weighted average of the wholesale prices for wholesale sales during the tax period is:

9‑45  Notional wholesale selling prices for other dealings
  The notional wholesale selling price for a taxable dealing with wine that is neither:
 (a) a *retail sale of wine; nor
 (b) an