Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:2_20
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 2 cl 20
Character Range: 19016–20620

20  At the end of Division 7
Add:

7‑25  Goods returned to Australia in an unaltered condition

 (1) A *local entry of wine is not taxable if:
 (a) the wine was exported from Australia and is returned to Australia, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and
 (b) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and
 (c) the importer:
 (i) is the manufacturer of the wine; or
 (ii) has previously acquired the wine, and the supply by means of which the importer acquired the wine was a *taxable dealing; or
 (iii) has previously imported the goods, and the previous importation was a *taxable dealing.

 (2) A *local entry of wine is not taxable if:
 (a) the importer had manufactured, acquired or imported the wine before 1 July 2000; and
 (b) the wine was exported from Australia before, on or after 1 July 2000; and
 (c) the wine is returned to Australia on or after 1 July 2000, without having been subject to any treatment, industrial processing, alteration or any other process since its export; and
 (d) the importer was not entitled to, and did not claim, a payment under Division 25 (about the tourist refund scheme) related to the export of the wine; and
 (e) the ownership of the wine when it is returned to Australia is the same as its ownership on 1 July 2000.

Note: An importation covered by this section may also be duty‑free under item 17 of Schedule 4 to the Customs Tariff Act 1995.

Customs Act 1901