Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p35
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 35/45)
Character Range: 104916–107631

wine.
assessed wine tax, on a *customs dealing, means the wine tax *assessed on the customs dealing.
assessment has the meaning given by the *ITAA 1997.
associate has the meaning given by section 318 of the Income Tax Assessment Act 1936.
associated producer has the meaning given by section 19‑20.
Australian wine means wine that has been *manufactured in the indirect tax zone, but does not include *imported wine.
average wholesale price method for working out the *notional wholesale selling price of a *taxable dealing is the method set out in section 9‑40.
borne wine tax has the meaning given by Subdivision 31‑C.
cider or perry has the meaning given by section 31‑5.
Commissioner means the Commissioner of Taxation.
company means:
 (a) a body corporate; or
 (b) any other unincorporated association or body of persons;
but does not include a *partnership.
connected with has the meaning given by section 328‑125 of the *ITAA 1997.
container means:
 (a) packaging in which, or with which, any property (the contents) is packed or secured, in the ordinary course of a business, for the purpose of the marketing or delivery of the contents; and
 (b) ancillary items that are packed or secured with the contents and are intended, and reasonably necessary, to allow or facilitate the use of the contents.
CR1 means the wine tax credit ground of that name in the *Wine Tax Credit Table, and CR4, CR7 etc. have corresponding meanings.
customs clearance area means an area that is designated or set aside for the performance of functions under the Customs Act 1901.
customs dealing means *AD4b, *AD10 or *AD14b.
customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than:
 (a) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; or
 (aa) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005; or
 (b) the A New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999.
Customs Tariff means the Customs Tariff Act 1995 as amended by any Act, and as proposed to be amended by Customs Tariff Proposals introduced into the House of Representatives.
eligible royalty cost has the meaning given by subsection 5‑15(2).
entity has the meaning given in section 195‑1 of the *GST Act.
explanatory section has the meaning given by section 29‑10.
export, in relation to wine, means export the wine from the indirect tax zone.
Finance Minister means the Minister administering the Public 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