Document ID: chunk:federal_register_of_legislation:F2019L01154:reg:5:p1
Version: federal_register_of_legislation:F2019L01154
Segment Type: reg
Provision Reference: reg 5 (pt 1/4)
Character Range: 3186–5816

5  Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) indirect tax zone;
(b) wine;
(c) wine tax.
  In this instrument:
Act means the A New Tax System (Wine Equalisation Tax) Act 1999.
Comptroller‑General of Customs has the same meaning as in the Customs Act 1901.
GST Regulations means the A New Tax System (Goods and Services Tax) Regulations 2019.

Part 5—Payments and refunds of wine tax

Division 25—Tourist refund scheme

Subdivision 25‑A—Purchase, departure and export

25‑5.01  Purchases
  For the purposes of paragraphs 25‑5(1)(b) and (1A)(b) of the Act, a purchase of wine is specified if the purchase is an acquisition, or a part of an acquisition, that meets the requirements in Subdivision 168‑A of the GST Regulations.
Note: Part of a person's eligibility for the tourist refund scheme in section 25‑5 of the Act involves making a purchase that is of a kind specified in this instrument.

25‑5.02  Departure and export as accompanied baggage
  For the purposes of paragraph 25‑5(1)(c) of the Act:
 (a) the circumstances in which a purchaser of wine must leave the indirect tax zone are the circumstances in which an acquirer must leave the indirect tax zone specified in Subdivision 168‑B of the GST Regulations; and
 (b) the circumstances in which a purchaser of wine must export the wine from the indirect tax zone as accompanied baggage are the circumstances in which goods must be exported from the indirect tax zone as accompanied baggage specified in Subdivision 168‑C of the GST Regulations.

Subdivision 25‑B—Working out amount to be paid

25‑5.03  Amount
  For the purposes of subsection 25‑5(2) of the Act, the amount of wine tax borne on wine is 29% of half of the GST inclusive price paid for the wine by the purchaser of the wine.

Subdivision 25‑C—Proportion of amount of wine tax for payment in cash

25‑5.04  Cash payment
 (1) For the purposes of paragraphs 25‑5(1)(e) and (1A)(e) of the Act, this section applies if:
 (a) an amount of wine tax is to be paid in cash to a purchaser of wine; and
 (b) the amount of wine tax is not an exact multiple of 5 cents.
 (2) The amount of wine tax is to be rounded up or down to the nearest exact multiple of 5 cents (rounding up if the amount is an exact multiple of 2.5 cents). The result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser.

Subdivision 25‑D—Period and manner of payment

25‑5.05  Payment authority in relation to export as accompanied baggage
 (1) For the purposes of subsection 25‑5(3) of the Act, this section applies if:
 (a)