Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p27
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 27/45)
Character Range: 86083–88669

on customs dealings
 (1) Amounts of *assessed wine tax on *customs dealings are to be paid to the Commonwealth:
 (a) at the same time, at the same place, and in the same manner, as *customs duty is payable on the wine in question (or would be payable if the wine were subject to customs duty); or
 (b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.
Note 1: The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.
Note 1A: For provisions about assessment of wine tax on customs dealings, see Division 155 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: For provisions about collection and recovery of assessed wine tax on customs dealings, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.
 (2) An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901) may refuse to deliver the goods concerned unless the *assessed wine tax has been paid.

23‑10  Application of Division 165 of the GST Act
  Division 165 of the *GST Act applies to amounts that are payable under this Division as if they were amounts payable under the GST Act.

Division 25—Tourist refund scheme

25‑1  What this Division is about
      If you take wine overseas as accompanied baggage, or you are a resident of an external Territory and send wine home, you may be entitled to a refund of the wine tax borne by you on the wine.

25‑5  Tourist refund scheme

Exporting wine as accompanied baggage
 (1) If:
 (a) you have *borne wine tax on wine that you purchased; and
 (b) the purchase is of a kind specified in the regulations; and
 (c) you leave the indirect tax zone, and export the wine from the indirect tax zone as accompanied baggage, in the circumstances specified in the regulations;
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.

Resident of external Territory sending wine home
 (1A) If:
 (a) you have *borne wine tax on wine that you purchased; and
 (b) the purchase is of a kind specified in the regulations; and
 (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