Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p5
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 5/45)
Character Range: 30824–33293

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 is an untaxed sale unless:
 (a) you *obtained the wine under quote; or
 (b) the wine has previously passed through a taxing point; or
 (c) the sale is an *indirect marketing sale.
 (2) An *AOU, in the course of any business, by you is an untaxed AOU unless:
 (a) you *obtained the wine under quote; or
 (b) the wine has previously passed through a taxing point.
 (3) For the purposes of this section, wine is taken to have passed through a taxing point only if:
 (a) the wine has been the subject of a *taxable dealing; or
 (b) the wine has been the subject of an *assessable dealing that was exempted because you could not be taxed or were entitled to an exemption arising outside the *wine tax law; or
 (c) the wine has been the subject of sales tax within the meaning of the former Sales Tax Assessment Act 1992; or
 (d) section 5 of the former Sales Tax Amendment (Transitional) Act 1992 applies to the wine (whether or not the wine would, but for that section, have been subject to sales tax under the former Sales Tax Assessment Act 1992).
Note: Section 5 ensured that goods subject to sales tax under the pre‑1992 sales tax law were not also taxable under the 1992 sales tax law.

5‑30  Local entry of imported wine (AD10)
 (1) The Local Entry Table sets out the situations that amount to a local entry of *imported wine for the purposes of the *wine tax law. The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same wine.
 (2) The withdrawal of the customs entry underlying a formal local entry (the earlier local entry) usually has the effect that the earlier local entry is taken never to have happened. However, if:
 (a) there is a later formal local entry after the withdrawal; and
 (b) the tax on that later entry would be less than the tax on the earlier local entry;
then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened.
 (3) If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened.
 (4) If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened.
 (5) In this section:
customs entry means