Document ID: chunk:federal_register_of_legislation:C2004A01364:clause:1_1:p2
Version: federal_register_of_legislation:C2004A01364
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 2/3)
Character Range: 5359–8102

the directions, instructions or wishes (however communicated) of the other producer in relation to the first producer's financial affairs; or
 (c) the other producer:
 (i) is under an obligation (whether formal or informal); or
 (ii) might reasonably be expected;
  to act in accordance with the directions, instructions or wishes (however communicated) of the first producer in relation to the other producer's financial affairs.

 (2) 2 *producers are associated producers if each of them:
 (a) is under an obligation (whether formal or informal); or
 (b) might reasonably be expected;
to act in accordance with the directions, instructions or wishes (however communicated) of the same third entity in relation to their financial affairs.

 (3) A *producer is an associated producer of another producer if:
 (a) the first producer:
 (i) is under an obligation (whether formal or informal); or
 (ii) might reasonably be expected;
  to act in accordance with the directions, instructions or wishes (however communicated) of a third producer in relation to the first producer's financial affairs; and
 (b) the third producer:
 (i) is under an obligation (whether formal or informal); or
 (ii) might reasonably be expected;
  to act in accordance with the directions, instructions or wishes (however communicated) of the other producer in relation to the third producer's financial affairs.

19‑25  Excess claims

 (1) If the sum of the amounts of *producer rebates that you claim for *tax periods during the *financial year exceeds the amount of the *producer rebates to which you are entitled in respect of the financial year, you are liable to pay an amount equal to that excess.

 (2) Subsection (3) applies if a *producer is an *associated producer of one or more other producers for a *financial year and the *producer rebates claimed by those producers as a group for the financial year is more than $290,000.

 (3) Each *producer member of the group is jointly and severally liable to pay an amount equal to the excess. However, none of the individual producer members is liable to pay an amount that exceeds the sum of the amounts of *producer rebates that that producer claimed for the *financial year.

 (4) An amount payable under this section is to be treated as if it were wine tax payable at the end of the *financial year, and, for the purposes of Part 5, were attributable to the last tax period of the financial year.

Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part VI of the Taxation Administration Act 1953.

19‑30  Obligation of purchasers

  A person is guilty of an offence if:
 (a) the person purchases wine from a *producer and *quotes for the