Document ID: chunk:federal_register_of_legislation:C2017C00327:front:0:p5
Version: federal_register_of_legislation:C2017C00327
Segment Type: other
Provision Reference: 
Character Range: 12543–14414

the same wine.

2‑20  Payment of wine tax (Part 5)
  Part 5 provides for amounts of wine tax, and wine tax credits, to be included in net amounts under the GST system. This has the effect of incorporating the wine tax into the payments and refunds system for the GST. However, the assessed wine tax is paid together with customs duty (where appropriate).

2‑25  Miscellaneous (Part 6)
  Part 6 deals with miscellaneous matters.

2‑30  Interpretative provisions (Part 7)
  Part 7 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.

2‑33  Administration, collection and recovery provisions in the Taxation Administration Act 1953
  Parts 3‑10, 4‑1 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain provisions relating to the administration of the wine tax, and to collection and recovery of amounts of wine tax.

Division 3—Defined terms

3‑1  When defined terms are identified
 (1) Many of the terms used in the law relating to the wine tax are defined.
 (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in "*taxable dealing". The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 33‑1.

3‑5  When terms are not identified
 (1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
 (2) Terms are not asterisked in the non‑operative material contained in this Act.
Note: The non‑operative material is described in Division 4.
 (3) The following basic terms used throughout the Act are not identified with an asterisk.

Common definitions that are not asterisked
Item                                        This term: