Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p2
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 2/45)
Character Range: 17298–22672

of customs duty (see section 5‑40).
 (4) The table does not apply to a dealing with wine unless the wine is *assessable wine immediately before the time of the dealing, and is in the indirect tax zone at the time of the dealing.

Assessable Dealings Table
Column 1                   Column 2                                                                                                                                                                  Column 3             Column 4                                          Column 5
No.                        *Assessable dealing                                                                                                                                                       *Entity liable       Time of dealing                                   Normal taxable value
Part A—Australian Wine
AD1a                       *wholesale sale by an entity that *manufactured the wine in the course of any business                                                                                    seller               time of sale                                      the *price (excluding wine tax and *GST) for which the wine was sold
AD1b                       *wholesale sale by an entity that is not the *manufacturer of the wine                                                                                                    seller               time of sale                                      the *price (excluding wine tax and *GST) for which the wine was sold
AD2a                       *retail sale by an entity that *manufactured the wine in the course of any business                                                                                       seller               time of sale                                      the *notional wholesale selling price
AD2b                       *retail sale by an entity that is not the *manufacturer of the wine, but that *obtained the wine under quote; excludes case covered by AD2d                               seller               time of sale                                      the *notional wholesale selling price
AD2c                       *royalty‑inclusive sale                                                                                                                                                   seller               time of sale                                      the amount that would be the *notional wholesale purchase price of the wine if the *manufacturer had incurred the *eligible royalty costs
AD2d                       *indirect marketing sale                                                                                                                                                  seller               time of sale                                      the *notional wholesale selling price
AD2e                       *untaxed sale by an entity that is not the *manufacturer of the wine                                                                                                      seller               time of sale                                      the *notional wholesale selling price
AD2f                       *retail sale, in the course of any business, of wine that is placed in *containers at a time after wine tax became payable on the wine by a person other than the seller  seller               time of sale                                      the *notional wholesale selling price
AD3a                       *untaxed AOU by an entity that is not the *manufacturer of the wine                                                                                                       applier              time of *AOU                                      the *notional wholesale selling price
AD3b                       *AOU by an entity that manufactured the wine in the course of any business                                                                                                applier              time of *AOU                                      the *notional wholesale selling price
AD3c                       *AOU by an entity that is not the *manufacturer of the wine, but that *obtained the wine under quote                                                                      applier              time of *AOU                                      (a) the purchase *price (excluding *GST), if the wine was *purchased under quote;
                                                                                                                                                                                                                                                                            (b) in other cases, the *notional wholesale selling price
AD3d                       *royalty‑inclusive AOU                                                                                                                                                    applier              time of *AOU                                      the amount that would be the *notional wholesale purchase price of the wine if the *manufacturer had incurred the *eligible royalty costs
AD4b                       removal from a *customs clearance area of *airport shop goods purchased by a *relevant traveller from an *inwards duty free shop                                          *relevant traveller  time at