Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p16
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 16/45)
Character Range: 59446–62454

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).  wine tax payable on the *local entry                                                       time when drawback was allowed (or would have been allowed)
CR15                   Sale *price written off as bad debt               You have:                                                                                                                                                                                                                                                  a proportion of the wine tax paid that is equal to the proportion of the debt written off  time of writing off
                                                                         (a) paid wine tax on an *assessable dealing that is a sale and later written off some or all of the *price for which the wine was sold; or
                                                                         (b) paid wine tax on an assessable dealing that is a *local entry (other than an *LE4) and later written off some or all of the price for which the wine was first sold by you after the local entry.

17‑10  Claims for wine tax credits
 (1) If you are *registered or *required to be registered, you may make a claim for a *wine tax credit (other than a claim for a *producer rebate under subsection 19‑5(2)) by including the amount of the wine tax credit in the *reduction of your *net amount for the*tax period in question under section 21‑15.
 (2) If you are not *registered or *required to be registered, you may make a claim for a *wine tax credit (other than a claim for a *producer rebate under subsection 19‑5(2)) in the *approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires.
 (2A) If you are a *New Zealand participant, you may make a claim for a *wine tax credit under subsection 19‑5(2) in the *approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires.
 (2B) The Commissioner may determine, by legislative instrument, the time or times during which claims for *wine tax credits under subsection 19‑5(2) may be made.
 (3) A claim under subsection (2) or (2A) must be lodged with the Commissioner within 4 years after the time when the *wine tax credit arises.

17‑15  Commissioner not required to consider credit claims for less than $200
  The Commissioner is not required to consider a claim under subsection 17‑10(2) or (2A) for a *wine tax credit if the total amount claimed is less than $200.

17‑20  Wine tax credits to be applied against tax liabilities and excess refunded
  If you have claimed under subsection 17‑10(2) or (2A) a *wine tax credit to which you are entitled, the Commissioner must apply the wine tax credit under Division 3 of Part IIB of the Taxation Administration Act 1953.

17‑25  Excess