A New Tax System (Wine Equalisation Tax) Act 1999

Part 3 - Quoting  

Division 13 - Quoting for dealings in wine  

13-15   Periodic quoting  

You may make a periodic * quote under this section for purchases that you propose to make from an entity (the supplier ) during the period, not exceeding 12 months, covered by the periodic quote.

If you make such a periodic * quote on or before the first day of the period to which the quote relates, you are treated as having quoted your * ABN for all purchases during the period from the * supplier , other than purchases in respect of which you have notified the supplier in accordance with subsection (3) .

If you are not entitled to * quote for a particular purchase from the * supplier during the period, you must notify the supplier of that fact at or before the time of the purchase. The notification must be in the * approved form .


You commit an offence if you contravene subsection (3) .

Penalty: 20 penalty units.

Note 1:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Section 13-30 applies to a * quote that you are treated as having made under subsection (2) of this section for a particular purchase.

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