Document ID: chunk:federal_register_of_legislation:C2017C00327:front:0:p3
Version: federal_register_of_legislation:C2017C00327
Segment Type: other
Provision Reference: 
Character Range: 6379–10437

17‑25..............Excess wine tax credits must be repaid
17‑30Clawback of CR15 wine tax credit on later recovery of bad debt
17‑35Clawback of CR8 wine tax credit on later sale of defective wine
17‑40...Agreement with Commissioner regarding wine tax credits
17‑45.........Notifying disallowance of wine tax credit claim
Division 19—Producer rebates
19‑1......................What this Division is about
19‑5...................Entitlement to producer rebates
19‑7................Approval as New Zealand participant
19‑8.......Revoking an approval as a New Zealand participant
19‑9...............Notification of changed circumstances
19‑15.....................Amount of producer rebates
19‑20.........................Associated producers
19‑25.............................Excess claims
Part 5—Payments and refunds of wine tax
Division 21—Inclusion of wine tax and wine tax credits in net amounts
21‑1......................What this Division is about
Subdivision 21‑A—General
21‑5..........Net amounts increased by amounts of wine tax
21‑10....................Attribution rules for wine tax
21‑15......Net amounts reduced by amounts of wine tax credits
Subdivision 21‑B—Members of GST groups
21‑40......................Who is liable for wine tax
21‑45.................Who is entitled to wine tax credits
Subdivision 21‑C—Participants in GST joint ventures
21‑70......................Who is liable for wine tax
21‑75.................Who is entitled to wine tax credits
21‑80.....Additional net amounts relating to GST joint ventures
Division 23—Wine tax on customs dealings
23‑1......................What this Division is about
23‑5.............Payment of wine tax on customs dealings
23‑10.......................Application of Division 165 of the GST Act
Division 25—Tourist refund scheme
25‑1......................What this Division is about
25‑5.........................Tourist refund scheme
25‑10..................Purchases later found to be GST‑free supplies
Part 6—Miscellaneous
Division 27—Miscellaneous
27‑5....Wine tax must be specified on invoice for wholesale sales
27‑10Alteration of wine tax liability or wine tax credit if affected by non‑arm's length transaction
27‑15.................Apportionment of global amounts
27‑20..........Commonwealth etc. not liable to pay wine tax
27‑25............Cancellation of exemptions from wine tax
27‑30..........................Application of the Criminal Code
27‑35..............................Regulations
Part 7—Interpreting this Act
Division 29—Rules for interpreting this Act
29‑1......................What forms part of this Act
29‑5.................What does not form part of this Act
29‑10..Explanatory sections, and their role in interpreting this Act
Division 31—Meaning of some important concepts
Subdivision 31‑A—Wine
31‑1...............................Meaning of wine
31‑2...............................Meaning of grape wine
31‑3...............................Meaning of grape wine product
31‑4...............................Meaning of fruit or vegetable wine
31‑5...............................Meaning of cider or perry
31‑6...............................Meaning of mead
31‑7...............................Meaning of sake
31‑8...................Requirements for types of wine
31‑9.....................Measuring alcoholic content
Subdivision 31‑C—Borne wine tax and wine tax borne
31‑10..............................Meanings of borne wine tax and wine tax borne
Subdivision 31‑D—Obtaining wine under quote etc.
31‑15..............................Meaning of obtain wine under quote etc.
Division 33—Dictionary
33‑1................................Dictionary
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
An Act about a tax, relating to certain alcoholic beverages, to implement A New Tax System, and for related purposes

Part 1—Introduction

Division 1—Preliminary

1‑1  Short title
  This Act may be cited as the A New Tax System (Wine Equalisation Tax) Act 1999.

1‑2  Commencement
  This Act commences on 1 July 2000.