Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p37
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 37/45)
Character Range: 109724–112370

ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients;
 (c) applying a treatment to foodstuffs as a process in preparing them for human consumption;
but does not include any prescribed combination of parts or ingredients.
manufacturer, in relation to particular wine, means the entity that (not as an employee) *manufactured the wine, whether or not the entity owned the materials out of which the wine was manufactured.
mead has the meaning given by section 31‑6.
member, in relation to a *GST group, has the meaning given by section 195‑1 of the *GST Act.
money has the meaning given by section 195‑1 of the *GST Act.
net amount has the meaning given by section 195‑1 of the *GST Act.
New Zealand means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue.
New Zealand participant means an entity that is approved as a New Zealand participant under section 19‑7.
non‑taxable importation has the meaning given by section 13‑10 and Division 42 of the *GST Act.
notional wholesale purchase price, in relation to wine, means the *price (excluding wine tax and *GST) for which you could reasonably have been expected to purchase the wine by wholesale under an arm's length transaction.
notional wholesale selling price has the meaning given by Subdivision 9‑B.
obtain wine under quote has the meaning given by Subdivision 31‑D.
participant, in relation to a *GST joint venture, has the meaning given by section 195‑1 of the *GST Act.
partnership has the meaning given by section 995‑1 of the *ITAA 1997.
passed on, in relation to an amount of tax that has been *borne by an entity, does not include an amount that the entity has passed on to another entity, but has later refunded to that other entity.
premises, in relation to a supply of *food (other than wine), has the meaning given by section 38‑5 of the *GST Act.
prescribed rules for export sales means the rules prescribed by the regulations setting out conditions that must be complied with in order for dealings with wine to be exempted, or otherwise relieved from wine tax, on the basis of the *export, or intended export, of the wine.
price has the meaning given by section 9‑75 of the *GST Act.
producer, of wine, means:
 (a) an entity that *manufactures the wine; or
 (b) an entity that satisfies the 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