A New Tax System (Wine Equalisation Tax) Act 1999
If a * royalty is paid or payable, or likely to be paid or payable, in connection with any of the following events in respect of particular wine:
(a) the * manufacture of the wine;
(b) the * importation or * local entry of the wine;
(c) a sale of the wine;
then the * taxable value of any * taxable dealing with that wine that happens at or after that event includes the amount or value of the royalty.(2)
Royalty is any amount to the extent to which it is paid or payable (whether or not periodically) as consideration for any of the following things (or for the right to do them):
(a) doing anything that would be an infringement of copyright if it were done without the licence of the copyright owner;
(b) making, using, exercising or vending an invention (each of those terms having the meaning it has in the Patents Act 1990 );
(c) using a design that is of a kind capable of being registered under the Designs Act 2003 (whether or not it is registered under that Act or under any other law);
(d) using a trade mark that is of a kind capable of being registered under the Trade Marks Act 1995 (whether or not it is registered under that Act or under any other law), but not including a mark that relates to a service;
(e) using confidential information;
(f) using machinery, implements, apparatus or other equipment;
(g) * supplying scientific, technical, industrial, commercial or other knowledge or information;
(h) supplying assistance that is ancillary to, and is supplied as a means of enabling the application or enjoyment of, any matter covered by paragraphs (a) to (g);
(i) a total or partial forbearance in respect of any matter covered by paragraphs (a) to (h).
Terms used in paragraph (a) of this definition have the same meaning as in the Copyright Act 1968 .
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