Document ID: chunk:federal_register_of_legislation:C2017C00327:front:0:p2
Version: federal_register_of_legislation:C2017C00327
Segment Type: other
Provision Reference: 
Character Range: 3009–6673

in a definition
Division 4—Status of Guides and other non‑operative material
4‑1....................................Non‑operative material
4‑5...........................Explanatory sections
4‑10..............................Other material
Part 2—Wine tax
Division 5—General rules for taxability
5‑1.......................What this Division is about
5‑5.............General rules for taxing assessable dealings
5‑10Sale time brought forward if purchaser uses the wine before title passes
5‑15..................................Royalty‑inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)
5‑20............Indirect marketing sale (AD2d and AD12d)
5‑25.Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a)
5‑30................Local entry of imported wine (AD10)
5‑50Purchaser quoting on purchase from producer—failure to deal according to quote
Division 7—Exemptions
7‑1.......................What this Division is about
7‑5.................Exemption for dealings that are GST‑free supplies or non‑taxable importations
7‑10.....................Exemptions based on quoting
7‑15....................Exemptions based on Schedule 4 to the Customs Tariff Act 1995
7‑20.Exemption for local entry if wine has been taxed while in bond
7‑25 Goods returned to the indirect tax zone in an unaltered condition
Division 9—Taxable value
9‑1.......................What this Division is about
Subdivision 9‑A—General rules for working out taxable value
9‑5......How to work out the taxable value of a taxable dealing
9‑10Agreement with Commissioner regarding calculation of taxable value
Subdivision 9‑B—Notional wholesale selling price
9‑25The 2 methods of working out notional wholesale selling prices for retail dealings with grape wine
9‑30Working out notional wholesale selling prices for retail dealings with wine that is not grape wine
9‑35......................The half retail price method
9‑40................The average wholesale price method
9‑45.......Notional wholesale selling prices for other dealings
Subdivision 9‑C—Additions to taxable value
9‑65..Taxable dealing with wine that is the contents of a container
9‑70Assessable dealings with wine that involve the payment of an associated royalty
9‑75................Assessable dealing with wine in bond
9‑80Amounts not to be added if they are already included in the taxable value
Part 3—Quoting
Division 13—Quoting for dealings in wine
13‑1......................What this Division is about
13‑5.................Standard grounds for quoting ABN
13‑10......Additional quoting grounds in special circumstances
13‑15............................Periodic quoting
13‑20...............Manner in which quote must be made
13‑25...Incorrect quote nevertheless effective for certain purposes
13‑30Quote not effective for certain purposes if there are grounds for believing it was improperly made
13‑32Quote not effective if entity to whom quote is made purchased the wine for a price that included wine tax
13‑35...................Improper quoting is an offence
Part 4—Wine tax credits
Division 17—Wine tax credits
17‑1......................What this Division is about
17‑5.....................Wine tax credit entitlements
17‑10.....................Claims for wine tax credits
17‑15Commissioner not required to consider credit claims for less than $200
17‑20Wine tax credits to be applied against tax liabilities and excess refunded
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