Document ID: chunk:federal_register_of_legislation:C2017C00327:front:0:p4
Version: federal_register_of_legislation:C2017C00327
Segment Type: other
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Character Range: 10194–12756

A New Tax System, and for related purposes

Part 1—Introduction

Division 1—Preliminary

1‑1  Short title
  This Act may be cited as the A New Tax System (Wine Equalisation Tax) Act 1999.

1‑2  Commencement
  This Act commences on 1 July 2000.

1‑3  How the wine tax law applies to things outside the indirect tax zone and things happening before commencement
 (1) The *wine tax law extends to acts, omissions, matters and things outside Australia (within the meaning of the *ITAA 1997) (except where a contrary intention appears).
 (2) The *wine tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary).

1‑4  States and Territories are bound by the wine tax law
  The *wine tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.

Division 2—Overview of the wine tax legislation

2‑1  What this Act is about
  This Act is about the wine equalisation tax (or wine tax).
  The wine tax is a single stage tax applying (in most cases) to dealings in wine at the wholesale level. In almost all dealings to which it applies, the GST will also apply.
Note 1: Wine is widely defined in Subdivision 31‑A. It can apply to beverages fermented from any fruit or vegetable. It also extends to cider, perry, mead and sake.
Note 2: The wine tax is imposed by 3 Acts:
(a) the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999; and
(b) the A New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999; and
(c) the A New Tax System (Wine Equalisation Tax Imposition—Excise) Act 1999.

2‑5  Liability to tax (Part 2)
  Part 2 sets out the rules that establish the liability for the wine tax. The broad aim of the wine tax law is to tax the last wholesale sale of wine (usually the sale from the last wholesaler to the retailer).

2‑10  Quoting (Part 3)
  Part 3 is about quoting. The system of quoting is designed to avoid wine tax becoming payable on earlier sales.

2‑15  Wine tax credits (Part 4)
  Part 4 is about the entitlement to, and claiming of, wine tax credits. The system of wine tax credits deals (among other things) with situations where wine tax has become payable more than once on the same wine.

2‑20  Payment of wine tax (Part 5)
  Part 5 provides for amounts of wine tax, and wine tax credits, to be included in net amounts under the GST system. This has the effect of incorporating the wine