Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:9a_3:p1
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 9A cl 3 (pt 1/2)
Character Range: 69119–71633

3  After Division 17
Insert:

Division 19—Producer rebates

19‑1  What this Division is about

      Wine producers are entitled to a rebate for certain retail sales and AOUs of wine. The rebate tapers off when these sales and AOUs exceed a particular value. The rebate is provided in the form of a wine tax credit.

Note: Credit ground CR9 is producer rebates.

19‑5  Entitlement to producer rebates

Retail sales

 (1) You are entitled to a *producer rebate for *rebatable wine in respect of a *financial year if:
 (a) you are the *producer of the wine; and
 (b) you are liable to wine tax for a *retail sale of the wine during the financial year; and
 (c) the sale is from premises to which your *producer's licence relates; and
 (d) the sale does not contravene the *State law or *Territory law under which the licence was issued, or any conditions to which the licence is subject.

 (2) A sale of wine by mail order or on the Internet is taken to be a sale from particular premises for the purposes of paragraph (1)(c) if the wine is sold under the *producer's licence to which those premises relate.

AOUs

 (3) You are also entitled to a *producer rebate for *rebatable wine in respect of a *financial year if:
 (a) you are the *producer of the wine; and
 (b) you are liable to wine tax for an *AOU of the wine during the financial year.

Exceptions

 (4) However, you are not entitled to the rebate for the wine if:
 (a) in the case of a *retail sale—you sell the wine in the course of providing, to the purchaser of the wine, other *food that is for consumption on the *premises from which it is supplied; or
 (b) in the case of a retail sale—the sale is by mail order or on the Internet and a commission is payable to a third party for the sale, or a third party deducts an amount as commission from the proceeds of the sale; or
 (c) in any case—in the *financial year in which the sale or *AOU occurs, your *annual rebatable turnover for the *producer's licence under which the sale or AOU took place is more than $580,000.

19‑10  Amount of producer rebates

 (1) If the *annual rebatable turnover of a *producer of *rebatable wine for a particular *producer's licence in a *financial year is $300,000 or less, the amount of the *producer rebates to which you are entitled in respect of that licence for that financial year is 14% of that turnover.

 (2) If the *annual rebatable turnover of a *producer of *rebatable wine for a particular *producer's licence in a *financial year is more than