Document ID: chunk:federal_register_of_legislation:C2017A00094:clause:1_1
Version: federal_register_of_legislation:C2017A00094
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 2786–3772

1  At the end of Division 5
Add:

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.