A New Tax System (Wine Equalisation Tax) Act 1999
You are entitled to * quote your * ABN for a dealing with wine if, at the time of quoting, you have the intention of dealing with the wine in any of the following ways:
(a) selling the wine by * wholesale , or by * indirect marketing sale , while the wine is in the indirect tax zone;
(b) selling the wine, by any kind of sale, while it is in the indirect tax zone (this ground is available only if you are mainly a wholesaler at the time of quoting);
(c) using the wine as a material in * manufacture or other treatment or processing, whether or not it relates to or results in other wine;
(d) making a * supply of the wine that will be * GST-free .
However, you are not entitled to * quote unless you are * registered . (3)
For the purposes of paragraph (1)(b) , you are mainly a wholesaler at the quoting time only if:
(a) * wholesale sales and * indirect marketing sales account for more than half of the total value of all sales of * assessable wine by you during the 12 months ending at the quoting time; or
(b) you have an expectation (based on reasonable grounds) that wholesale sales and indirect marketing sales will account for more than half of the total value of all sales of assessable wine by you during the 12 months starting at the quoting time.
For this purpose, the value of a sale of wine is the * price for which the wine is sold.
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