Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p4
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 4/45)
Character Range: 28463–31031

dealings are divided into 4 groups:

                  * wholesale sales begin with AD1

                  * retail sales begin with AD2

                  * an AOU begins with AD3

                  * miscellaneous dealings begin with AD4.
 Imported wine has an additional class of local entry (AD10). The other dealings with imported wine have a number that is 10 higher than the broadly corresponding dealing with Australian wine. For example, AD12b for imported wine corresponds to AD2b for Australian wine.

5‑10  Sale time brought forward if purchaser uses the wine before title passes
 (1) This section applies to an *assessable dealing that consists of a sale, if the purchaser uses the wine after the time when the contract is made but before the time when title is to pass to the purchaser under the contract.
 (2) The time when the purchaser first so uses the wine is taken to be the time of the sale for the purposes of the *wine tax law.

5‑15  Royalty‑inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)
 (1) A *retail sale, or an *AOU, of wine (the current wine) by you in the course of a business is a royalty‑inclusive sale or a royalty‑inclusive AOU respectively if the following conditions are met:
 (a) *eligible royalty costs have been incurred at or before the time of the sale or AOU, or could reasonably be expected to be incurred after the time of the sale or AOU, by any or all of the following:
 (i) you;
 (ii) your *associate;
 (iii) any entity (other than the *manufacturer) under an arrangement with you or with your associate;
 (b) the sale or AOU is not covered by another category of *assessable dealing in the *Assessable Dealings Table.
 (2) Eligible royalty cost is a *royalty that is paid or payable in connection with the current wine, except where the amount was paid or payable by any entity before 24 March 1999.

5‑20  Indirect marketing sale (AD2d and AD12d)
  A sale of *assessable wine is an indirect marketing sale if it is a *retail sale made by an entity (the marketer) that is not the *manufacturer of the wine and the sale is made:
 (a) under an arrangement that provides for the sale of the wine to be made by an entity that is acting for the marketer but is not an employee of the marketer; or
 (b) from premises that:
 (i) are used, mainly for making retail sales of wine, by an entity or entities other than the marketer; and
 (ii) are held out to be premises of, or premises used by, the other entity or entities.

5‑25  Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a)
 (1) A *retail sale of wine by you