For the purposes of paragraph 25-5 (1) (b) of the Act, the purchase, in accordance with this Subdivision, of wine on which wine tax has been borne is a kind of purchase.

Note Part of a person’s eligibility for the tourist refund scheme in section 25-5 of the Act involves making a purchase that is of a kind specified in the regulations.

25-5.02 Wine to which this Subdivision applies

(1) This Subdivision applies to the purchase of wine on which wine tax has been borne if:

(a) the purchase is an acquisition, or a part of an acquisition, made in the way described in Subdivision 168-1 of the A New Tax System (Goods and Services Tax) Regulations 1999 applies; and

(b) the purchaser leaves Australia in the circumstances described in Subdivision 168-2 of those Regulations; and

(2) However, this Subdivision does not apply to wine that has been partly consumed at the time at which the purchaser leaves Australia.

Subdivision 25-2 Working out amount to be paid

25-5.03 Amount

For the purposes of subsection 25-5 (2) of the Act, the amount of wine tax borne on wine is 29% of half of the GST inclusive price paid by the purchaser for the wine.

Subdivision 25-3 Payment arrangements

25-5.04 Arrangements

(1) For the purposes of subsection 25-5 (1) of the Act:

(a) an amount of wine tax is to be rounded in accordance with the arrangements in paragraphs 168-5.11 (2) (a) and (3) (a) of the A New Tax System (Goods and Services Tax) Regulations 1999, as if the amount were an amount of GST; and

(b) the result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser of the wine.

(2) For the purposes of subsection 25-5 (3) of the Act, the arrangements in Subdivisions 168-5 and 168-6 of the A New Tax System (Goods and Services Tax) Regulations 1999 apply to the purchase of wine as if the purchase were an acquisition of goods mentioned in Division 168 of those Regulations.

Part 7 Interpreting the Act

Division 31 Meaning of some important concepts

Subdivision 31-A Wine

31-4.01 Fruit or vegetable wine

(1) For the purposes of:

(a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31-4 of the Act; and

(b) paragraph 31-8 (1) (c) of the Act —

this regulation makes arrangements relating to fruit or vegetable wine.

(2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.

(3) If ethyl alcohol, from grape spirit or neutral spirit, is added to fruit or vegetable wine, the resulting beverage must contain at least 15% by volume of ethyl alcohol and not more than 22% by volume of ethyl alcohol.

Note The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.

31-6.01 Mead

(1) For the purposes of:

(a) paragraphs (b), (c) and (d) of the definition of mead in section 31-6 of the Act; and

(b) paragraph 31-8 (1) (e) of the Act —

this regulation makes arrangements relating to mead.

(2) Ethyl alcohol, from grape spirit or neutral spirit, may be added to mead.

(3) If ethyl alcohol, from grape spirit or neutral spirit, is added to mead, the resulting beverage must contain at least 15% by volume of ethyl alcohol and not more than 22% by volume of ethyl alcohol.

Note The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified mead.

Note

1. Made by the Governor-General on 7 June 2000, and notified in the Commonwealth of Australia Gazette on 15 June 2000.