Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p3
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 3/45)
Character Range: 22358–28765

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 which wine tax is payable under section   the *price for which the wine was purchased by the *relevant traveller
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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 B—Imported Wine
AD10                       *local entry                                                                                                                                                              entity that makes the *local entry  time at which wine tax is payable under section   the *GST importation value
                                                                                                                                                                                                                                         23‑5
AD11b                      *wholesale sale by any entity                                                                                                                                             seller                              time of sale                                      the *price (excluding wine tax and *GST) for which the wine was sold
AD12b                      *retail sale by an entity that *obtained the wine under quote; excludes case covered by AD12d                                                                             seller                              time of sale                                      the *notional wholesale selling price
AD12c                      *royalty‑inclusive sale                                                                                                                                                   seller                              time of sale                                      the amount that would be the *notional wholesale purchase price of the wine if the entity that *imported the wine had incurred the *eligible royalty costs
AD12d                      *indirect marketing sale                                                                                                                                                  seller                              time of sale                                      the *notional wholesale selling price
AD12e                      *untaxed sale                                                                                                                                                             seller                              time of sale                                      the *notional wholesale selling price
AD12f                      *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
AD13a                      *untaxed AOU                                                                                                                                                              applier                             time of *AOU                                      the*notional wholesale selling price
AD13c                      *AOU by an entity that *obtained the wine under quote                                                                                                                     applier                             time of *AOU                                      (a) if the wine was *purchased under quote: the purchase *price (excluding *GST);
                                                                                                                                                                                                                                                                                           (b) if the wine was *locally entered under quote by the applier: the *GST importation value
AD13d                      *royalty‑inclusive AOU                                                                                                                                                    applier                             time of *AOU                                      the amount that would be the *notional wholesale purchase price of the wine if the entity that *imported the wine had incurred the *eligible royalty costs
AD14b                      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 which wine tax is payable under section   the *price for which the wine was purchased by the *relevant traveller
                                                                                                                                                                                                                                         23‑5

Note: The numbering of items in the table uses the following pattern:
 For Australian wine, the 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).