A New Tax System (Wine Equalisation Tax) Regulations 2000

Part 5 - Payments and refunds of wine tax  

Division 25 - Tourist refund scheme  

Subdivision 25-3 - Payment arrangements  

25-5.04   Arrangements  


For the purposes of paragraphs 25-5(1)(e) and (1A)(e) of the Act, 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; then:

(c) 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); and

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


For the purposes of subsection 25-5(3) of the Act, the arrangements in Subdivisions 168-F and 168-G of the A New Tax System (Goods and Services Tax) Regulations 2019 apply to the purchase of wine as if the purchase were an acquisition of goods mentioned in Division 168 of those Regulations.

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