Document ID: chunk:federal_register_of_legislation:C2004A01364:clause:1_1:p3
Version: federal_register_of_legislation:C2004A01364
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 3/3)
Character Range: 7866–8578

to apply the collection and recovery rules in Part VI of the Taxation Administration Act 1953.

19‑30  Obligation of purchasers

  A person is guilty of an offence if:
 (a) the person purchases wine from a *producer and *quotes for the purchase; and
 (b) the person intends, at the time of the purchase, to make a supply of the wine that will be *GST‑free; and
 (c) the person does not notify the producer, in the *approved form, of that intention at or before the time of the purchase.

Maximum 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.