Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p39
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 39/45)
Character Range: 114532–117184

does not include a sale of wine from stock in a retail store (or retail section of a store) to make up for a temporary shortage of stock of the purchaser, if the wine is of a kind that:
 (a) is usually *manufactured by the purchaser; or
 (b) is usually purchased by the purchaser for resale.
wine has the meaning given by Subdivision 31‑A.
wine tax means tax that is payable under the *wine tax law and imposed as wine equalisation tax by any of these:
 (a) the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999; or
 (b) the A New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999; or
 (c) the A New Tax System (Wine Equalisation Tax Imposition—Excise) Act 1999.
wine tax borne has the meaning given by Subdivision 31‑C.
wine tax credit means a wine tax credit under Part 4.
Wine Tax Credit Table means the table in section 17‑5.
wine tax law means:
 (a) this Act; and
 (b) any Act that imposes wine tax; and
 (c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 so far as it relates to the Acts covered by paragraphs (a) and (b); and
 (d) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) to (c); and
 (e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and
 (f) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or to so much of that Act as is covered).
you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.
Note: The expression you is not used in provisions that apply only to entities that are not individuals.

Endnotes

Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision