Document ID: chunk:federal_register_of_legislation:F2019L01154:front:0
Version: federal_register_of_legislation:F2019L01154
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A New Tax System (Wine Equalisation Tax) Regulations 2019

I, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 05 September 2019

  David Hurley
  Governor‑General

By His Excellency's Command

Michael Sukkar
Assistant Treasurer

Contents
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
Part 5—Payments and refunds of wine tax
Division 25—Tourist refund scheme
Subdivision 25‑A—Purchase, departure and export
25‑5.01........................................Purchases
25‑5.02..................Departure and export as accompanied baggage
Subdivision 25‑B—Working out amount to be paid
25‑5.03.........................................Amount
Subdivision 25‑C—Proportion of amount of wine tax for payment in cash
25‑5.04......................................Cash payment
Subdivision 25‑D—Period and manner of payment
25‑5.05........Payment authority in relation to export as accompanied baggage
25‑5.06..........Payment claim in relation to export as accompanied baggage
25‑5.07...Payment in relation to resident of external Territory sending wine home
Part 7—Interpreting the Act
Division 31—Meaning of some important concepts
Subdivision 31‑A—Wine
31‑2.01.......................................Grape wine
31‑3.01..................................Grape wine products
31‑4.01................................Fruit or vegetable wine
31‑6.01...........................................Mead
Part 8—Application, saving and transitional provisions
Division 35—Application provision in relation to the commencement of this instrument
35‑1.01..Application provision in relation to the commencement of this instrument
Schedule 1—Repeals
A New Tax System (Wine Equalisation Tax) Regulations 2000

Part 1—Preliminary