Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p14
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 14/45)
Character Range: 53432–55982

Act 1914 for the current value of a penalty unit.
 (5) Section 13‑30 applies to a *quote that you are treated as having made under subsection (2) of this section for a particular purchase.

13‑20  Manner in which quote must be made
 (1) A *quote (including a periodic quote) must be made in the *approved form.
 (2) A *quote for a dealing is not effective unless it is made at or before the time of the dealing.

13‑25  Incorrect quote nevertheless effective for certain purposes
  If you *quote in circumstances in which you are not entitled to quote, or the quote is not in the *approved form, the quote is nevertheless:
 (a) effective for the purposes of Subdivision 31‑D; and
 (b) effective for the purpose of section 7‑10, unless section 13‑30 applies.

13‑30  Quote not effective for certain purposes if there are grounds for believing it was improperly made
  A *quote is not effective, so far as it would have resulted in an exemption, if at the time of the quote the entity to which the quote is made has reasonable grounds for believing that:
 (a) you are not entitled to quote in the particular circumstances; or
 (b) the quote is not made in the *approved form; or
 (c) the quote is false or misleading in a material particular (either because of something stated in the quote or something left out).

13‑32  Quote not effective if entity to whom quote is made purchased the wine for a price that included wine tax
  A *quote is not effective for the purposes of applying subsection 7‑10(1) to a particular sale if the entity to which the quote is made purchased the wine for a *price that included wine tax.

13‑35  Improper quoting is an offence
  You must not, in relation to any dealing with wine:
 (a) quote an *ABN for the purposes of this Act:
 (i) in circumstances in which you are not entitled to quote; or
 (ii) in contravention of subsection 13‑20(1); or
 (b) in any other way falsely quote an ABN.
Penalty: 20 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Note 3: Section 23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs.

Part 4—Wine tax credits

Division 17—Wine tax credits

17‑1  What this Division is about
      Wine tax credits can arise in a number of circumstances. Generally speaking, they prevent wine tax applying more than once to the same goods.
Note: If you are in the GST system, wine tax credits are