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A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 5 - General rules for taxability  

5-30  Local entry of imported wine (AD10)  

 View history reference

(1)  

The Local Entry Table sets out the situations that amount to a local entry of *imported wine for the purposes of the *wine tax law. The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same wine.

(2)  

The withdrawal of the customs entry underlying a formal local entry (the earlier local entry) usually has the effect that the earlier local entry is taken never to have happened. However, if:


(a) there is a later formal local entry after the withdrawal; and


(b) the tax on that later entry would be less than the tax on the earlier local entry;

then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened.

(3)  

If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened.

(4)  

If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened.

(5)  

 View history reference
In this section:

customs entry means an entry for home consumption under the Customs Act 1901.

deemed local entry means a local entry that is not a formal local entry.

formal local entry means a local entry covered by *LE1 or *LE2 in the Local Entry Table.
Local Entry Table 
Column 1Column 2Column 3
No.Situation giving rise to local entry*Entity to be regarded as making the local entry
LE1the wine is taken to have been entered for home consumption under subsection 71A(7) of the Customs Act 1901owner (within the meaning of the Customs Act 1901) of the wine
.......... 
LE2the wine is taken to have been entered for home consumption under subsection 71A(8) of the Customs Act 1901owner (within the meaning of the Customs Act 1901) of the wine
.......... 
LE3the wine is delivered into home consumption under section 71 of the Customs Act 1901entity authorised under section 71 of the Customs Act 1901 to deliver the wine
.......... 
LE4the wine is sold under section 72, 87 or 96 of the Customs Act 1901entity that bought the wine
.......... 
LE5the wine is delivered to an entity under section 208 of the Customs Act 1901entity to which the wine is delivered
.......... 
LE6the wine is delivered to an entity under a court order made in an action under the Customs Act 1901 for condemnation or recovery of the wineentity to which the wine is delivered
.......... 
LE7the wine is delivered to an entity under a court order made in an action for a declaration that the wine is not forfeited under the Customs Act 1901entity to which the wine is delivered
.......... 
LE8the wine has been seized under a warrant issued under section 203 of the Customs Act 1901, or under section 203B or 203C of that Act, and is delivered to an entity on the basis that it is not forfeited goodsentity to which the wine is delivered
.......... 
LE9delivery of the wine is authorised under subsection 209(6) of the Customs Act 1901entity to which the wine is delivered or is to be delivered
.......... 
LE10a demand is made under section 35A or 149 of the Customs Act 1901 in relation to the wineentity on which the demand is made
.......... 
LE11the wine is treated as entered for home consumption under subsection 96A(12) of the Customs Act 1901entity treated under section 96A of the Customs Act 1901 as having entered the wine for home consumption
.......... 
LE12the wine is taken out of a warehouse under a permission granted under section 97 of the Customs Act 1901 and is not returned to the warehouse before the expiration of the period specified in the permissionentity to which the permission is given
.......... 
LE13(Repealed by No 176 of 1999) 
.......... 
LE14the wine is taken into home consumption in accordance with a permission granted under section 77D of the Customs Act 1901entity to which the permission is granted
.......... 
LE14Athe wine is *tradex scheme goods, and any of the circumstances referred to in subsection 21(1) of that Act have occured in respect of any of the wineholder (within the meaning of the Tradex Scheme Act 1999) of the *tradex order relating to the wine
.......... 
LE15the wine is not covered by any other item in this table but is *imported, and is not entered for home consumption as required under the Customs Act 1901owner (within the meaning of the Customs Act 1901) of the wine


 



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