Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p25
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 25/45)
Character Range: 81423–83884

wine tax on customs dealings) into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act.

21‑10  Attribution rules for wine tax
 (1) The wine tax payable by you on a *taxable dealing that is a *supply is attributable to the same *tax period, or tax periods, applying to you as the tax period or tax periods to which:
 (a) if the supply is a *taxable supply—the taxable supply is attributable; or
 (b) if the supply is not a taxable supply—the supply would be attributable if it were a taxable supply.
For the basic rules on attribution of taxable supplies, see section 29‑5 of the GST Act.
 (2) The wine tax payable by you on a *taxable dealing that is not a *supply is attributable to the *tax period during which the time of dealing occurs, as specified in column 4 of the *Assessable Dealings Table.

21‑15  Net amounts reduced by amounts of wine tax credits
  Your *net amount for a *tax period is *reduced by the sum of all of the amounts of *wine tax credits (if any) to which you are entitled that arise during that tax period.
Note 1: This section has the effect of incorporating your entitlement to wine tax credits into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act.
Note 2: If you are not registered or required to be registered (and therefore do not have net amounts), you can claim wine tax credits to which you are entitled directly from the Commissioner (see subsection 17‑10(2)).

Subdivision 21‑B—Members of GST groups

21‑40  Who is liable for wine tax
 (1) Wine tax payable on a *taxable dealing for which a *member of a *GST group would (apart from this section) be liable to the tax:
 (a) is payable by the *representative member; and
 (b) is not payable by the member that would be so liable (unless the member is the representative member).
 (2) However, if the member is not the *representative member of the *GST group, this section only applies to wine tax payable on a *customs dealing if the tax is payable at a time when wine tax on *taxable dealings is normally 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