A New Tax System (Wine Equalisation Tax) Act 1999

Part 5 - Payments and refunds of wine tax  

Division 23 - Wine tax on customs dealings  

23-5   Payment of wine tax on customs dealings  

(1)  


Amounts of * assessed wine tax on * customs dealings are to be paid to the Commonwealth:


(a) at the same time, at the same place, and in the same manner, as * customs duty is payable on the wine in question (or would be payable if the wine were subject to customs duty); or


(b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.

Note 1:

The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.

Note 1A:

For provisions about assessment of wine tax on customs dealings, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .

Note 2:

For provisions about collection and recovery of assessed wine tax on customs dealings, see Subdivision 105-C , and Part 4-15 , in Schedule 1 to the Taxation Administration Act 1953 .

(2)  


An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901 ) may refuse to deliver the goods concerned unless the * assessed wine tax has been paid.



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