Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p33
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 33/45)
Character Range: 100354–102789

to sake.

31‑8  Requirements for types of wine
 (1) The regulations may specify requirements for these types of wine:
 (a) *grape wine;
 (b) *grape wine products;
 (c) *fruit or vegetable wine;
 (d) *cider or perry;
 (e) *mead;
 (f) *sake.
 (2) The requirements for a particular type of wine may relate to any of the following:
 (a) the substances that may be added to that type of wine;
 (b) the quantities in which those substances may be added to that type of wine;
 (c) the substances that must not be added to that type of wine;
 (d) the substances that may be used in the production of that type of wine;
 (e) the quantities in which those substances may be used in the production of that type of wine;
 (f) the substances that must not be used in the production of that type of wine;
 (g) the composition of that type of wine.

31‑9  Measuring alcoholic content
  For the purposes of this Subdivision, the volume of ethyl alcohol in beverages is to be measured at 20°C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a vacuum).

Subdivision 31‑C—Borne wine tax and wine tax borne

31‑10  Meanings of borne wine tax and wine tax borne
 (1) This section sets out the 2 situations in which an entity is taken to have borne wine tax on wine.
 (2) An entity is taken to have borne wine tax on wine if the entity has become liable to wine tax on an *assessable dealing with the wine. However, the wine tax for which the entity has become liable is not counted to the extent to which it has been the basis of a *wine tax credit entitlement.
 (3) An entity is taken to have borne wine tax on wine if the entity purchased the wine for a *price that included wine tax. However, the amount of wine tax borne is to be *reduced by any amount of the wine tax included in that price that has been refunded or *wine tax credited to the entity.

Subdivision 31‑D—Obtaining wine under quote etc.

31‑15  Meaning of obtain wine under quote etc.
 (1) This section sets out the circumstances in which wine is taken to be obtained by an entity under quote.
 (2) An entity purchases wine under quote if the entity *quotes on the purchase of the wine, and either:
 (a) the sale is an *assessable dealing by the seller that is exempted from tax only because of the quote; or
 (b) on the basis of the quote, the seller agrees to exclude tax from the *price of the wine.
 (3) An entity locally enters