Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p13
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 13/45)
Character Range: 51104–53655

while the wine is in the indirect tax zone;
 (b) selling the wine, by any kind of sale, while it is in the indirect tax zone (this ground is available only if you are mainly a wholesaler at the time of quoting);
 (c) using the wine as a material in *manufacture or other treatment or processing, whether or not it relates to or results in other wine;
 (d) making a *supply of the wine that will be *GST‑free.
 (2) However, you are not entitled to *quote unless you are *registered.
 (3) For the purposes of paragraph (1)(b), you are mainly a wholesaler at the quoting time only if:
 (a) *wholesale sales and *indirect marketing sales account for more than half of the total value of all sales of *assessable wine by you during the 12 months ending at the quoting time; or
 (b) you have an expectation (based on reasonable grounds) that wholesale sales and indirect marketing sales will account for more than half of the total value of all sales of assessable wine by you during the 12 months starting at the quoting time.
For this purpose, the value of a sale of wine is the *price for which the wine is sold.

13‑10  Additional quoting grounds in special circumstances
  The Commissioner may (if you are *registered) authorise you to *quote your *ABN in special circumstances in which you would not otherwise be entitled to quote.

13‑15  Periodic quoting
 (1) You may make a periodic *quote under this section for purchases that you propose to make from an entity (the supplier) during the period, not exceeding 12 months, covered by the periodic quote.
 (2) If you make such a periodic *quote on or before the first day of the period to which the quote relates, you are treated as having quoted your *ABN for all purchases during the period from the *supplier, other than purchases in respect of which you have notified the supplier in accordance with subsection (3).
 (3) If you are not entitled to *quote for a particular purchase from the *supplier during the period, you must notify the supplier of that fact at or before the time of the purchase. The notification must be in the *approved form.
 (4) You commit an offence if you contravene subsection (3).
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.
 (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