Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations
This Schedule applies to wine.
In this Schedule:
"Authority" means Wine Australia.
"exempt wine" means wine that, under clause 1 of Schedule 13 to the Customs Charges Regulations, is exempt from charge.
"licence" means a licence, granted under section 9 of the Wine Australia Regulations 2018 , to export a grape product.
"licensed exporter" means a person who holds a licence.
For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for wine is a financial year.
For paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act:
(a) wine is prescribed; and
(b) a licensed exporter who exports wine is taken to be the producer of the wine.
Note: Paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.
At the end of a quarter, the Authority must give each licensed exporter a written statement that states, in respect of the quarter:
(a) the volume of wine (except exempt wine) exported by the exporter; and
(b) the free on board sales value of wine (except exempt wine) exported by the exporter; and
(c) the number of each permit issued under the exporter's licence.
6 When is charge due for payment--licensed exporters who lodge quarterly returns
For section 6 of the Collection Act, charge payable for wine for a quarter is due for payment:
(a) if a return for the quarter is lodged within the period mentioned in clause 8 of this Schedule--on the day that the return is lodged; or
(b) if a return for the quarter is not lodged within the period mentioned in clause 8 of this Schedule--on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.
7 Who must lodge a quarterly return
A licensed exporter that has exported wine (other than exempt wine) in a quarter must lodge a quarterly return for the quarter.
Note: For offences in relation to returns, see section 24 of the Collection Act.
8 When must a quarterly return be lodged
A return for a quarter must be lodged within 28 days after the end of the quarter to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.
9 When is charge due for payment--licensed exporters who lodge annual returns
For section 6 of the Collection Act, charge payable for wine for a levy year is due for payment:
(a) if a return for the year is lodged within the period mentioned in clause 11 of this Schedule--on the day that the return is lodged; or
(b) if a return for the year is not lodged within the period mentioned in clause 11 of this Schedule--on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.
10 Who must lodge an annual return
A licensed exporter who has been granted an exemption from the requirement to lodge quarterly returns for a levy year must lodge a return for the levy year.
Note: For offences in relation to returns, see section 24 of the Collection Act.
11 When must an annual return be lodged
A return for a levy year must be lodged within 28 days after the end of the levy year to which it relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.
12 What must be included in a return
In addition to the information required by regulation 10, a return for a quarter or a levy year must state, in respect of the quarter or levy year:
(a) the number of the exporter's licence; and
(b) the volume of wine (other than exempt wine) exported by the exporter; and
(c) the free on board sales value (expressed in Australian dollars) of that wine; and
(d) the date when each consignment of wine was loaded for export.
Note: For offences in relation to returns, see section 24 of the Collection Act.
13 Exemption from lodging quarterly returns
A licensed exporter may apply for exemption from the requirement to lodge quarterly returns for a levy year if the exporter has reasonable grounds for believing that the amount of charge payable by the exporter for the levy year is, or is likely to be, less than $1,000.
14 Form of application for exemption
(1) The application must include:
(a) the following details:
(i) the exporter's full name;
(ii) the exporter's business or residential address (not the address of a post office box or post office bag);
(iii) the exporter's ABN, if any;
(iv) if the exporter is a company and does not have an ABN--its ACN; and
(b) a statement to the effect that the exporter believes that the exporter has incurred, or is likely to incur, a liability to pay charge for the levy year to which the application relates; and
(c) a statement to the effect that the exporter believes that the amount of the liability is, or is likely to be, less than $1,000.
(2) An application must be sent to the Secretary's postal address.
15 Grant or refusal of exemption
(1) The Secretary must, within 21 days after receiving an application:
(a) decide whether to grant the exemption; and
(b) give the exporter written notice of the decision.
(2) In deciding to grant an exemption, the Secretary must consider:
(a) information available to the Secretary about the amount of charge the exporter is, or is likely to be, liable to pay for the next levy year; and
(b) the amount of charge the exporter was liable to pay for the preceding levy year.
(1) If a licensed exporter who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 21 days after receiving the return:
(a) decide whether to continue the exemption for the next levy year; and
(b) give the exporter written notice of the decision.
(2) In deciding whether to continue an exemption, the Secretary must consider:
(a) information available to the Secretary about the amount of charge the exporter is, or is likely to be, liable to pay for the next levy year; and
(b) the amount of charge the exporter was liable to pay for the levy year to which the annual return relates.
17 When must a quarterly return be lodged if exemption refused or not continued
A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the year:
(a) if the quarter ended before the person received the notice--within 28 days of receiving the notice; and
(b) otherwise--within 28 days after the end of the quarter.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(1) A licensed exporter must keep records showing, in respect of each consignment of wine exported:
(a) the details mentioned in subclause (2) for:
(i) the shipper; and
(ii) if the owner of the wine at the time of the consignment was not the shipper--the owner; and
(iii) the purchaser; and
(b) the number of the exporter's licence; and
(c) the volume of wine (except exempt wine) in the consignment; and
(d) the free on board sales value (expressed in Australian dollars) of the wine; and
(e) the date when the consignment was loaded for export.
(2) For paragraph (1)(a), the details are:
(a) the person's full name; and
(b) the person's business or residential address (not the address of a post office box or post office bag); and
(c) the person's ABN, if any; and
(d) if the person is a company and does not have an ABN--its ACN.
(3) An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability , see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.
A person may apply to the Administrative Appeals Tribunal for the review of a decision of the Secretary:
(a) refusing under paragraph 15(1)(a) to grant an exemption; or
(b) refusing under paragraph 16(1)(a) to
continue an exemption.