A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 1   Indirect Tax Acts

Part 3   Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999

171   At the end of Part 5


Division 25 - Tourist refund scheme

25-1 What this Division is about

If you take wine overseas as accompanied baggage, you may be entitled to a refund of the wine tax borne by you on the wine.

25-5 Tourist refund scheme

(1) If:

(a) you have *borne wine tax on wine that you purchased; and

(b) the purchase is of a kind specified in the regulations; and

(c) you leave Australia, and export the wine from Australia as accompanied baggage, in the circumstances specified in the regulations;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:

(d) the amount of the wine tax that you have borne on the wine; or

(e) such proportion of that amount of wine tax as is specified in the regulations.

(2) The regulations may specify how amounts of *wine tax borne are to be worked out.

(3) The amount is payable within the period and in the manner specified in the regulations.