Document ID: chunk:federal_register_of_legislation:C2010A00020:clause:2_14
Version: federal_register_of_legislation:C2010A00020
Segment Type: clause
Provision Reference: sch 2 cl 14
Character Range: 24472–25065

14  After subsection 25‑5(1)
Insert:

Resident of external Territory sending wine home
 (1A) If:
 (a) you have *borne wine tax on wine that you purchased; and
 (b) the purchase is of a kind specified in the regulations; and
 (c) an amount is payable to you under subsection 168‑5(1A) of the *GST Act for the *taxable supply corresponding to the purchase;
the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:
 (d) the amount of the wine tax that you have borne on the wine; or
 (e) such proportion of that amount of wine tax as is specified in the regulations.