A New Tax System (Wine Equalisation Tax) Regulations 2019

1 0 2019-08-19T02:08:00Z 2019-09-03T03:23:00Z 2019-09-03T03:23:00Z 12 1964 9621 248 155 11497 14.0000 No. , 2019 Unk Regulations 05 September 2019 NEW 0 Yes 05 September 2019 Section OPC63992 A A New Tax System (Wine Equalisation Tax) Regulations 2019 SLI   A New Tax System (Wine Equalisation Tax) Regulations   2019 I, General the Honourable David Hurley AC DSC (Retd), Governor ‑ General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations. Dated 05 September 2019 David Hurley Governor ‑ General By His Excellency’s Command Michael Sukkar Assistant Treasurer               Contents Part   1—Preliminary 1   Name 2   Commencement 3   Authority 4   Schedules 5   Definitions Part   5—Payments and refunds of wine tax Division   25—Tourist refund scheme Subdivision   25 ‑ A—Purchase, departure and export 25 ‑ 5.01 ........................................ Purchases 25 ‑ 5.02 .................. Departure and export as accompanied baggage Subdivision   25 ‑ B—Working out amount to be paid 25 ‑ 5.03 ......................................... Amount Subdivision   25 ‑ C—Proportion of amount of wine tax for payment in cash 25 ‑ 5.04 ...................................... Cash payment Subdivision   25 ‑ D—Period and manner of payment 25 ‑ 5.05 ........ Payment authority in relation to export as accompanied baggage 25 ‑ 5.06 .......... Payment claim in relation to export as accompanied baggage 25 ‑ 5.07 ... Payment in relation to resident of external Territory sending wine home Part   7—Interpreting the Act Division   31—Meaning of some important concepts Subdivision   31 ‑ A—Wine 31 ‑ 2.01 ....................................... Grape wine 31 ‑ 3.01 .................................. Grape wine products 31 ‑ 4.01 ................................ Fruit or vegetable wine 31 ‑ 6.01 ........................................... Mead Part   8—Application, saving and transitional provisions Division   35—Application provision in relation to the commencement of this instrument 35 ‑ 1.01 .. Application provision in relation to the commencement of this instrument Schedule   1—Repeals A New Tax System (Wine Equalisation Tax) Regulations   2000   Part   1 — Preliminary   1   Name     This instrument is the A New Tax System (Wine Equalisation Tax) Regulations 2019 . 2   Commencement   (1)   Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.   Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1.   The whole of this instrument 1   October 2019. 1   October 2019 Note:   This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.   (2)   Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. 3   Authority     This instrument is made under the A New Tax System (Wine Equalisation Tax) Act 1999 . 4   Schedules     Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. 5   Definitions Note:   A number of expressions used in this instrument are defined in the Act, including the following: (a)   indirect tax zone; (b)   wine; (c)   wine tax.     In this instrument: Act means the A New Tax System (Wine Equalisation Tax) Act 1999 . Comptroller ‑ General of Customs has the same meaning as in the Customs Act 1901 . GST Regulations means the A New Tax System (Goods and Services Tax) Regulations   2019 . Part   5 — Payments and refunds of wine tax Division   25 — Tourist refund scheme Subdivision   25 ‑ A — Purchase, departure and export 25 ‑ 5.01   Purchases     For the purposes of paragraphs 25 ‑ 5(1)(b) and (1A)(b) of the Act, a purchase of wine is specified if the purchase is an acquisition, or a part of an acquisition, that meets the requirements in Subdivision   168 ‑ A of the GST Regulations. 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 this instrument. 25 ‑ 5.02   Departure and export as accompanied baggage     For the purposes of paragraph   25 ‑ 5(1)(c) of the Act:   (a)   the circumstances in which a purchaser of wine must leave the indirect tax zone are the circumstances in which an acquirer must leave the indirect tax zone specified in Subdivision   168 ‑ B of the GST Regulations; and   (b)   the circumstances in which a purchaser of wine must export the wine from the indirect tax zone as accompanied baggage are the circumstances in which goods must be exported from the indirect tax zone as accompanied baggage specified in Subdivision   168 ‑ C of the GST Regulations. Subdivision   25 ‑ B — 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 for the wine by the purchaser of the wine. Subdivision   25 ‑ C — Proportion of amount of wine tax for payment in cash 25 ‑ 5.04   Cash payment   (1)   For the purposes of paragraphs 25 ‑ 5(1)(e) and (1A)(e) of the Act, this section applies if:   (a)   an amount of wine tax is to be paid in cash to a purchaser of wine; and   (b)   the amount of wine tax is not an exact multiple of 5 cents.   (2)   The amount of wine tax is to be rounded up or down to the nearest exact multiple of 5 cents (rounding up if the amount is an exact multiple of 2.5 cents). The result of the rounding is the proportion of the amount of wine tax that is to be paid to the purchaser. Subdivision   25 ‑ D — Period and manner of payment 25 ‑ 5.05   Payment authority in relation to export as accompanied baggage   (1)   For the purposes of subsection   25 ‑ 5(3) of the Act, this section applies if:   (a)   a purchaser of wine presents the tax invoice relating to the wine to an officer of Customs (within the meaning of subsection   4(1) of the Customs Act 1901 ) as mentioned in subsection   168 ‑ 5.10(1) of the GST Regulations; and   (b)   the officer is satisfied that the purchaser is entitled to be paid an amount under subsection   25 ‑ 5(1) of the Act.   (2)   The officer must give the acquirer a payment authority that includes:   (a)   information identifying the purchaser; and   (b)   the amount to which the purchaser is entitled.   (3)   Sections   168 ‑ 5.14 to 168 ‑ 5.16 of the GST Regulations apply in relation to a payment authority given under subsection   (2) of this section as if it were a payment authority given under section   168 ‑ 5.12 of the GST Regulations. 25 ‑ 5.06   Payment claim in relation to export as accompanied baggage   (1)   For the purposes of subsection   25 ‑ 5(3) of the Act, this section applies if:   (a)   a purchaser of wine lodges a claim for payment as mentioned in subsection   168 ‑ 5.10(2) of the GST Regulations; and   (b)   the purchaser includes with the claim instructions for paying an amount to the purchaser by:   (i)   crediting the amount to a credit card account or an Australian bank account; or   (ii)   posting a cheque for the amount to a nominated address; and   (c)   the Comptroller ‑ General of Customs is satisfied that the purchaser is entitled to be paid an amount under subsection   25 ‑ 5(1) of the Act.   (2)   The purchaser must be paid the amount in accordance with the instructions given with the claim.   (3)   The payment must be made within 60 days after whichever is the later of the following:   (a)   the day the Comptroller ‑ General of Customs receives the claim;   (b)   if the Comptroller ‑ General of Customs asks the purchaser to give information relating to the claim for payment—the day the Comptroller ‑ General receives the information. 25 ‑ 5.07   Payment in relation to resident of external Territory sending wine home     For the purposes of subsection   25 ‑ 5(3) of the Act, an amount payable under subsection   25 ‑ 5(1A) of the Act in relation to a purchase of wine is payable within the same period and in the same manner as the amount payable under subsection   168 ‑ 5(1A) of the GST Act for the taxable supply corresponding to the purchase. Part   7 — Interpreting the Act Division   31 — Meaning of some important concepts Subdivision   31 ‑ A — Wine 31 ‑ 2.01   Grape wine     For the purposes of paragraph   31 ‑ 8(1)(a) of the Act, it is a requirement that grape wine does not contain more than 22% by volume of ethyl alcohol. 31 ‑ 3.01   Grape wine products   (1)   For the purposes of paragraph   31 ‑ 8(1)(b) of the Act, this section specifies requirements for grape wine products.   (2)   A grape wine product must not have added to it the flavour of any alcoholic beverage (other than wine), whether the flavour is natural or artificial.   (3)   Ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph   31 ‑ 3(b)(ii) of the Act:   (a)   must only be used to extract flavours from vegetable matter; and   (b)   must be essential to the extraction process; and   (c)   must not add more than one percentage point to the strength of alcohol by volume of the beverage. 31 ‑ 4.01   Fruit or vegetable wine   (1)   For the purposes of paragraphs 31 ‑ 4(b) and 31 ‑ 8(1)(c) of the Act, this section specifies requirements for 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. Note 1:   The process of adding ethyl alcohol in this way produces a beverage known as fortified fruit wine or fortified vegetable wine. Note 2:   Fruit or vegetable wine must not contain more than 22% by volume of ethyl alcohol: see paragraph   31 ‑ 4(d) of the Act. 31 ‑ 6.01   Mead   (1)   For the purposes of paragraphs 31 ‑ 6(b) and (c) and 31 ‑ 8(1)(e) of the Act, this section specifies requirements for mead.   (2)   Ethyl alcohol, from grape spirit or neutral spirit, may be added to mead only if the resulting beverage contains:   (a)   not less than 15% by volume of ethyl alcohol; and   (b)   not more than 22% by volume of ethyl alcohol. Note:   The process of adding ethyl alcohol in this way produces a beverage known as fortified mead.   (3)   Herbs or spices may be added during or after the production of mead.   (4)   Caramel may be added to mead after the fermentation process is complete.   (5)   Fruit, or a product derived entirely from fruit, may be used in the production of mead only if:   (a)   the fruit or product has not been fermented; and   (b)   the fruit or product is added to the mead before fermentation of the mead; and   (c)   after the addition of the fruit or product, and before fermentation, the mead will contain not less than 14% by volume of honey; and   (d)   after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the mead; and   (e)   after the addition of the fruit or product, and after fermentation, the mead will have an ethyl alcohol content by volume of not less than 8%, and not more than 22%.   (6)   For the purposes of subsection   (5), if:   (a)   fruit or a product derived from fruit is added to mead; and   (b)   the fruit or product contains concentrated fruit juice or concentrated fruit pulp; the proportion of fruit or product in the mead is to be worked out by assuming that the concentrated fruit juice or pulp has been reconstituted according to the recommendations of the manufacturer of the concentrated fruit juice or pulp. Part   8 — Application, saving and transitional provisions Division   35 — Application provision in relation to the commencement of this instrument 35 ‑ 1.01   Application provision in relation to the commencement of this instrument     Despite the repeal of Part   5 of the A New Tax System (Wine Equalisation Tax) Regulations   2000 , that Part continues to apply in relation to wine purchased before the commencement of this instrument, as if the repeal had not happened. Schedule   1 — Repeals   A New Tax System (Wine Equalisation Tax) Regulations   2000 1   The whole of the instrument Repeal the instrument.