A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 5 - General rules for taxability  

5-30   Local entry of imported wine (AD10)  

(1)    
The Local Entry Table sets out the situations that amount to a local entry of * imported wine for the purposes of the * wine tax law . The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same wine.

(2)    
The withdrawal of the customs entry underlying a formal local entry (the earlier local entry ) usually has the effect that the earlier local entry is taken never to have happened. However, if:

(a) there is a later formal local entry after the withdrawal; and

(b) the tax on that later entry would be less than the tax on the earlier local entry;

then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened.

(3)    
If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened.

(4)    
If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened.

(5)    

In this section:

customs entry
means an entry for home consumption under the Customs Act 1901 .

deemed local entry
means a local entry that is not a formal local entry.

formal local entry
means a local entry covered by * LE1 or * LE2 in the Local Entry Table.

Local Entry Table
Column 1	Column 2	Column 3
No.	Situation giving rise to local entry	*Entity to be regarded as making the local entry
LE1	the wine is taken to have been entered for home consumption under subsection 71A(7) of the Customs Act 1901	owner (within the meaning of the Customs Act 1901 ) of the wine
LE2	the wine is taken to have been entered for home consumption under subsection 71A(8) of the Customs Act 1901	owner (within the meaning of the Customs Act 1901 ) of the wine
LE3	the wine is delivered into home consumption under section 71 of the Customs Act 1901	entity authorised under section 71 of the Customs Act 1901 to deliver the wine
LE4	the wine is sold under section 72, 87 or 96 of the Customs Act 1901	entity that bought the wine
LE5	the wine is delivered to an entity under section 208 of the Customs Act 1901	entity to which the wine is delivered
LE6	the wine is delivered to an entity under a court order made in an action under the Customs Act 1901 for condemnation or recovery of the wine	entity to which the wine is delivered
LE7	the wine is delivered to an entity under a court order made in an action for a declaration that the wine is not forfeited under the Customs Act 1901	entity to which the wine is delivered
LE8	the wine has been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, and is delivered to an entity on the basis that it is not forfeited goods	entity to which the wine is delivered
LE9	delivery of the wine is authorised under subsection 209(6) of the Customs Act 1901	entity to which the wine is delivered or is to be delivered
LE10	a demand is made under section 35A or 149 of the Customs Act 1901 in relation to the wine	entity on which the demand is made
LE11	the wine is treated as entered for home consumption under subsection 96A(12) of the Customs Act 1901	entity treated under section 96A of the Customs Act 1901 as having entered the wine for home consumption
LE12	the wine is taken out of a warehouse under a permission granted under section 97 of the Customs Act 1901 and is not returned to the warehouse before the expiration of the period specified in the permission	entity to which the permission is given
LE13	(Repealed by No 176 of 1999)
LE14	the wine is taken into home consumption in accordance with a permission granted under section 77D of the Customs Act 1901	entity to which the permission is granted
LE14A	the wine is *tradex scheme goods, and any of the circumstances referred to in subsection 21(1) of that Act have occurred in respect of any of the wine	holder (within the meaning of the Tradex Scheme Act 1999 ) of the *tradex order relating to the wine
LE15	the wine is not covered by any other item in this table but is *imported, and is not entered for home consumption as required under the Customs Act 1901	owner (within the meaning of the Customs Act 1901 ) of the wine