Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p34
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 34/45)
Character Range: 102576–105148

*assessable dealing by the seller that is exempted from tax only because of the quote; or
 (b) on the basis of the quote, the seller agrees to exclude tax from the *price of the wine.
 (3) An entity locally enters wine under quote if the entity *quotes on the *local entry of the wine and the local entry is exempted from tax only because of the quote.
 (4) An entity obtains wine under quote if:
 (a) the entity *purchases, or *locally enters, the wine under quote as described in subsection (2) or (3); or
 (b) the entity *quotes on a *customs dealing with the wine and the dealing is exempted from tax only because of the quote.

Division 33—Dictionary

33‑1  Dictionary
  In this Act, unless the contrary intention appears:
ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1998.
AD1a means the *assessable dealing of that name in the *Assessable Dealings Table, and AD1b, AD2a etc. have corresponding meanings.
airport shop goods has the same meaning as in the Customs Act 1901.
amount includes a nil amount.
AOU means *application to own use.
AOU connected with retail sales of wine means an *AOU that:
 (a) is constituted by consuming wine or giving wine away; and
 (b) is connected with making, or attempting to make, *retail sales of wine.
application to own use, in relation to wine, includes any of the following:
 (a) consuming the wine;
 (b) giving the wine away, or transferring property in the wine under a contract that is not a contract of sale;
 (c) granting any right or permission to use the wine;
 (d) if an entity other than the owner has *locally entered the wine—anything done by the entity that would be an application to own use of the wine by the owner if it had been done by the owner;
but does not include:
 (e) selling the wine or consigning it for sale by consignment; or
 (f) if the wine is *imported wine—anything done with it after *importation and before it is locally entered; or
 (g) using the wine as part of the process of manufacture or other treatment or processing of wine or other goods.
approved form has the meaning given by section 995‑1 of the *ITAA 1997.
assessable dealing means any dealing covered by the *Assessable Dealings Table.
Assessable Dealings Table means the table in section 5‑5.
assessable wine means *Australian wine or *imported wine.
assessed wine tax, on a *customs dealing, means the wine tax *assessed on the customs dealing.
assessment has the meaning given by the *ITAA 1997.
associate has the meaning given by section 318 of the Income Tax Assessment Act