Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p15
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 15/45)
Character Range: 55755–59664

this Division is about
      Wine tax credits can arise in a number of circumstances. Generally speaking, they prevent wine tax applying more than once to the same goods.
Note: If you are in the GST system, wine tax credits are included in your net amounts (see Part 5). If you are not in the GST system, you can claim wine tax credits under this Part. Producer rebates under Division 19 are a form of wine tax credit.

17‑5  Wine tax credit entitlements
 (1) The *Wine Tax Credit Table sets out the situations in which you are entitled to a *wine tax credit.
 (2) You are not entitled to a *wine tax credit for an amount of tax for which a wine tax credit entitlement has previously arisen (whether for you or another entity).
 (3) You are not entitled to a *wine tax credit unless you make a claim for the wine tax credit under section 17‑10.

Wine Tax Credit Table
No.                    Summary of ground                                 Details of ground                                                                                                                                                                                                                                          Amount of *wine tax credit                                                                 Time *wine tax credit arises
CR1                    Tax overpaid                                      You have paid an amount as wine tax that was not legally payable.                                                                                                                                                                                          the amount overpaid, to the extent that you have not *passed it on                         when the amount became overpaid
CR4                    Avoiding double tax on the same wine              You have become liable to wine tax on an *assessable dealing (the current dealing) in relation to wine, but have *borne wine tax on all of the wine before the time of the current dealing.                                                                the wine tax previously *borne on the wine                                                 time of the current dealing
CR7                    Ensuring no double tax in respect of *containers  You are liable to the wine tax on an *assessable dealing with wine that is the contents of a *container. You have *borne wine tax on the container.                                                                                                        the *wine tax borne on the *container                                                      time of the *assessable dealing
CR8                    Replacement of defective wine                     You have *borne wine tax on *assessable wine used for the purpose of replacing other wine because of defects in the other wine.                                                                                                                            *wine tax borne on replacement wine                                                        time of replacement
CR9                    *Producer rebate                                  An *assessable dealing is made in circumstances that entitle you to a producer rebate under Division 19.                                                                                                                                                   the amount of the producer rebate under Division 19                                        immediately before the end of the financial year in which the assessable dealing occurs
CR14                   Drawback of *customs duty on *imported wine       You have become liable to wine tax on a *local entry of wine for which drawback of *customs duty has been allowed under section 168 of the Customs Act 1901 (or, in the Commissioner's opinion, would have been allowed if wine had been liable to duty).