Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p7
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 7/45)
Character Range: 36644–39722

the wine                                                                                                                        entity on which the demand is made
LE11               the wine is treated as entered for home consumption under subsection 96A(12) of the Customs Act 1901                                                                                                             entity treated under section 96A of the Customs Act 1901 as having entered the wine for home consumption
LE12               the wine is taken out of a warehouse under a permission granted under section 97 of the Customs Act 1901 and is not returned to the warehouse before the expiration of the period specified in the permission    entity to which the permission is given
LE14               the wine is taken into home consumption in accordance with a permission granted under section 77D of the Customs Act 1901                                                                                        entity to which the permission is granted
LE14A              the wine is *tradex scheme goods, and any of the circumstances referred to in subsection 21(1) of that Act have occurred in respect of any of the wine                                                           holder (within the meaning of the Tradex Scheme Act 1999) of the *tradex order relating to the wine
LE15               the wine is not covered by any other item in this table but is *imported, and is not entered for home consumption as required under the Customs Act 1901                                                         owner (within the meaning of the Customs Act 1901) of the wine

5‑50  Purchaser quoting on purchase from producer—failure to deal according to quote
 (1) This section applies if:
 (a) you *purchased wine under quote from the *producer of the wine; and
 (b) in your *quote you did not state that you have the intention of dealing with the wine in one of the following ways:
 (i) a way described in paragraph 13‑5(1)(c) or (d);
 (ii) by sale to an entity that will quote for the sale; and
 (c) you cause an *assessable dealing with the wine that is a dealing in a way described in subparagraph (b)(i) or (ii).
 (2) Sections 7‑5 (Exemption for dealings that are GST‑free supplies etc.) and 7‑10 (Exemptions based on quoting) do not apply to the *assessable dealing mentioned in paragraph (1)(c).
 (3) For the purposes of this Division:
 (a) disregard paragraph (g) of the definition of application to own use in section 33‑1; and
 (b) treat the matter referred to in that paragraph as being an application to own use.

Division 7—Exemptions

7‑1  What this Division is about
      In some circumstances, a dealing with wine is exempt from wine tax even if it is an assessable dealing.

7‑5  Exemption for dealings that are GST‑free supplies or non‑taxable importations
  An *assessable dealing is not taxable if the dealing is:
 (a) a *supply that is *GST‑free (other than because of Subdivision 38‑D (child care) of the *GST Act); or
 (b) a *local entry relating to an *importation that is