Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p28
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 28/45)
Character Range: 88439–90998

(c) an amount is payable to you under subsection 168‑5(1A) of the *GST Act for the *taxable supply corresponding to the purchase;
the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:
 (d) the amount of the wine tax that you have borne on the wine; or
 (e) such proportion of that amount of wine tax as is specified in the regulations.

Working out amounts of wine tax borne
 (2) The regulations may specify how amounts of *wine tax borne are to be worked out.

Paying the refund
 (3) An amount payable under this section is payable within the period and in the manner specified in the regulations.

25‑10  Purchases later found to be GST‑free supplies
 (1) If:
 (a) you are paid an amount under subsection 25‑5(1A) for a purchase; and
 (b) the supply corresponding to the purchase is or becomes a *GST‑free supply;
you become liable to repay the amount (the recoverable amount) to the Commonwealth on the later of the following days (the due day):
 (c) the day you were paid the recoverable amount;
 (d) the day the supply becomes a GST‑free supply.
 (2) You are liable to pay general interest charge on the whole, or any part, of the recoverable amount that remains unpaid after the due day for each day in the period that:
 (a) starts on the due day; and
 (b) finishes at the end of the last day at the end of which any of the following remains unpaid:
 (i) the recoverable amount;
 (ii) general interest charge on any of the recoverable amount.

Part 6—Miscellaneous

Division 27—Miscellaneous

27‑5  Wine tax must be specified on invoice for wholesale sales
 (1) If you sell wine by *wholesale at a *price that includes wine tax that you have or will become liable to pay on the wine, you must specify the amount of the tax on any invoice given to the purchaser.
 (2) You commit an offence if you contravene this section.
Penalty: 20 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

27‑10  Alteration of wine tax liability or wine tax credit if affected by non‑arm's length transaction
 (1) This section applies to you if:
 (a) you (or your *associate) has been a party to a non‑arm's length transaction; and
 (b) if the transaction had instead been an arm's length transaction, it would have been the case (or could reasonably be expected to have been the case) that:
 (i) your liability to wine tax on the non‑arm's length transaction, or any other transaction, would