Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p24
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 24/45)
Character Range: 79090–81620

which you are entitled in respect of that financial year, you are liable to pay an amount equal to that excess.
 (2) Subsection (3) applies if a *producer is an *associated producer of one or more other producers for a *financial year and the *producer rebates claimed by those producers as a group for the financial year under this Division is more than $350,000.
 (3) Each *producer member of the group is jointly and severally liable to pay an amount equal to the excess. However, none of the individual producer members is liable to pay an amount that exceeds the sum of the amounts of *producer rebates that that producer claimed for the *financial year.
 (4) An amount payable under this section is to be treated as if it were wine tax payable at the end of the *financial year, and, except in the case of a *New Zealand participant, for the purposes of Part 5, were attributable to the last tax period of the financial year.
Note: The main effect of treating the amount as if it were wine tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953.
 (5) For the purposes of the application of Parts 3‑10 and 4‑1 in Schedule 1 to the Taxation Administration Act 1953, a *producer rebate under subsection 19‑5(2) is to be treated as a net amount.

Part 5—Payments and refunds of wine tax

Division 21—Inclusion of wine tax and wine tax credits in net amounts

Table of Subdivisions
21‑A General
21‑B Members of GST groups
21‑C Participants in GST joint ventures

21‑1  What this Division is about
      Wine tax (except wine tax on customs dealings) is added to net amounts under the GST Act. Wine tax credits are subtracted from those net amounts.
Note: Division 165 (Anti‑avoidance) of the GST Act will cover avoidance schemes relating to wine tax so far as they affect net amounts, because such schemes affect amounts payable under the GST Act.

Subdivision 21‑A—General

21‑5  Net amounts increased by amounts of wine tax
 (1) Your *net amount for a *tax period is *increased by the sum of all of the amounts of wine tax (if any) payable by you that are attributable to that tax period.
 (2) However, this section does not apply to wine tax payable on *customs dealings.
Note: This section has the effect of incorporating your liability for the wine tax (other than wine tax on customs dealings) into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST