A New Tax System (Wine Equalisation Tax) Act 1999
Part 5
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Payments and refunds of wine tax
Division 23
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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.
(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.
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 .
View history note
Hide history noteAn 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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