A New Tax System (Wine Equalisation Tax) Regulations 2019 (Cth)

A New Tax System (Wine Equalisation Tax) Regulations 2019

I, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 05 September 2019

David Hurley Governor‑General

By His Excellency's Command

Michael Sukkar Assistant Treasurer

Contents Part 1—Preliminary 1 Name 2 Commencement 3 Authority 4 Schedules 5 Definitions Part 5—Payments and refunds of wine tax Division 25—Tourist refund scheme Subdivision 25‑A—Purchase, departure and export 25‑5.01........................................Purchases 25‑5.02..................Departure and export as accompanied baggage Subdivision 25‑B—Working out amount to be paid 25‑5.03.........................................Amount Subdivision 25‑C—Proportion of amount of wine tax for payment in cash 25‑5.04......................................Cash payment Subdivision 25‑D—Period and manner of payment 25‑5.05........Payment authority in relation to export as accompanied baggage 25‑5.06..........Payment claim in relation to export as accompanied baggage 25‑5.07...Payment in relation to resident of external Territory sending wine home Part 7—Interpreting the Act Division 31—Meaning of some important concepts Subdivision 31‑A—Wine 31‑2.01.......................................Grape wine 31‑3.01..................................Grape wine products 31‑4.01................................Fruit or vegetable wine 31‑6.01...........................................Mead Part 8—Application, saving and transitional provisions Division 35—Application provision in relation to the commencement of this instrument 35‑1.01..Application provision in relation to the commencement of this instrument Schedule 1—Repeals A New Tax System (Wine Equalisation Tax) Regulations 2000