Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p36
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 36/45)
Character Range: 107398–109976

Governance, Performance and Accountability Act 2013.
financial year means a period of 12 months beginning on 1 July.
food has the meaning given by section 38‑4 of the *GST Act.
fruit or vegetable wine has the meaning given by section 31‑4.
grape wine has the meaning given by section 31‑2.
grape wine product has the meaning given by section 31‑3.
GST has the meaning given by section 195‑1 of the *GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
GST‑free has the meaning given by section 195‑1 of the *GST Act.
GST group has the meaning given by section 48‑5 of the *GST Act.
GST importation value of a *local entry is an amount equal to what would be the value of the local entry (disregarding any wine tax payable in respect of the local entry), for the purposes of the *GST Act, if it were a taxable importation within the meaning of section 195‑1 of that Act.
For the basic rules on the value of taxable importations, see section 13‑20 of the GST Act.
GST joint venture has the meaning given by section 51‑5 of the *GST Act.
half‑retail price method for working out the *notional wholesale selling price of a *taxable dealing is:
 (a) if the dealing is a *retail sale—the method set out in subsection 9‑35(1); or
 (b) if the dealing is an *AOU connected with retail sales of grape wine—the method set out in subsection 9‑35(2).
import means import goods into the indirect tax zone.
imported wine means wine that has been *imported (whether or not the wine was *manufactured in the indirect tax zone).
increase includes increase from nil.
indirect marketing sale has the meaning given by section 5‑20.
indirect tax zone has the meaning given by section 195‑1 of the *GST Act.
inwards duty free shop has the same meaning as in section 96B of the Customs Act 1901.
ITAA 1997 means the Income Tax Assessment Act 1997.
joint venture operator, for a *GST joint venture, has the meaning given by section 195‑1 of the *GST Act.
LE1 means the *local entry of that name in the *Local Entry Table, and LE2, LE3 etc. have corresponding meanings.
local entry has the meaning given by section 5‑30.
Local Entry Table means the table in section 5‑30.
locally enter wine under quote has the meaning given by subsection 31‑15(3).
manufacture includes the following:
 (a) production;
 (b) combining parts or ingredients so as to form an article or substance that is commercially distinct from the parts or ingredients;
 (c) applying a treatment to foodstuffs as a process in preparing them for human consumption;
but does not include any prescribed combination