Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p38
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 38/45)
Character Range: 112116–114722

following requirements:
 (i) the entity (the first entity) supplies another entity with the *source product from which the wine is manufactured;
 (ii) the other entity manufactures the wine on behalf of the first entity.
producer rebate means a rebate to which a *producer of *rebatable wine is entitled under Division 19.
purchase wine under quote has the meaning given by subsection 31‑15(2).
quote means quote an *ABN.
rebatable wine means *grape wine, *grape wine products, *fruit or vegetable wine, *cider or perry, *mead or *sake.
reduce includes reduce to nil.
registered has the meaning given by section 195‑1 of the *GST Act.
relevant traveller has the same meaning as in section 96B of the Customs Act 1901.
representative member, for a *GST group, has the meaning given by section 195‑1 of the *GST Act.
required to be registered has the meaning given by section 195‑1 of the *GST Act.
retail sale means any sale that is not a *wholesale sale.
royalty has the meaning given by subsection 9‑70(2).
royalty‑inclusive AOU has the meaning given by section 5‑15.
royalty‑inclusive sale has the meaning given by section 5‑15.
sake has the meaning given by section 31‑7.
sale includes barter or exchange.
source product has the meaning given by subsection 19‑5(4).
State law has the meaning given by section 995‑1 of the *ITAA 1997.
supply has the meaning given by section 9‑10 of the *GST Act.
taxable dealing means an *assessable dealing that happens on or after 1 July 2000 for which no exemption is available under Division 7.
taxable supply has the meaning given by section 195‑1 of the *GST Act.
taxable value means the taxable value that applies under Division 9.
tax‑bearing dealing, in relation to an amount of *wine tax borne by an entity, means the dealing through which, or because of which, the tax was borne.
tax period has the meaning given by section 195‑1 of the *GST Act.
Territory law has the meaning given by section 995‑1 of the *ITAA 1997.
tradex order has the meaning given by section 4 of the Tradex Scheme Act 1999.
tradex scheme goods has the meaning given by subsection 141‑10(1) of the *GST Act.
untaxable Commonwealth entity has the meaning given by section 177‑1 of the *GST Act.
untaxed AOU has the meaning given by subsection 5‑25(2).
untaxed sale has the meaning given by subsection 5‑25(1).
wholesale sale means a sale to an entity that purchases for the purpose of resale, but does not include a sale of wine from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the wine is of a kind that:
 (a)