A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 5 - General rules for taxability  

5-25   Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a)  

(1)  
A * retail sale of wine by you is an untaxed sale unless:


(a) you * obtained the wine under quote ; or


(b) the wine has previously passed through a taxing point; or


(c) the sale is an * indirect marketing sale .

(2)  
An * AOU , in the course of any business, by you is an untaxed AOU unless:


(a) you * obtained the wine under quote ; or


(b) the wine has previously passed through a taxing point.

(3)  


For the purposes of this section, wine is taken to have passed through a taxing point only if:


(a) the wine has been the subject of a * taxable dealing ; or


(b) the wine has been the subject of an * assessable dealing that was exempted because you could not be taxed or were entitled to an exemption arising outside the * wine tax law ; or


(c) the wine has been the subject of sales tax within the meaning of the former Sales Tax Assessment Act 1992 ; or


(d) section 5 of the former Sales Tax Amendment (Transitional) Act 1992 applies to the wine (whether or not the wine would, but for that section, have been subject to sales tax under the former Sales Tax Assessment Act 1992 ).

Note:

Section 5 ensured that goods subject to sales tax under the pre-1992 sales tax law were not also taxable under the 1992 sales tax law.




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