{"id":"F2025L00928","name":"A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025","slug":"a-new-tax-system-goods-and-services-tax-correcting-wine-equalisation-tax-errors-determination-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442918,"registerId":"F2025L00928-fast-fetch-1775957831796","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n ![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025\n\nI, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination.\n\nDated 4 August 2025\n\nLarissa Evans\n\nActing Deputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Definitions\n\n5 Schedules.............................................2\n\n6 When an error may be corrected................................2\n\n7 Conditions for correcting a debit error............................3\n\n8 Error cannot be corrected by amending an assessment for a later tax period......3\n\nSchedule 1—Repeals 4\n\nWine Equalisation Tax: Correcting WET Errors Determination 2015 4\n\n \n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 17-20(1) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in Division 195 of the Act, including the following:\n\n(a) assessed net amount;\n\n(b) assessment;\n\n(c) Commissioner;\n\n(d) current GST turnover;\n\n(e) GST group;\n\n(f) GST return;\n\n(g) net amount;\n\n(h) period of review;\n\n(i) tax period;\n\n(j) wine tax law.\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\ncompliance activity means an examination of your wine tax affairs (other than an activity that the Commissioner notifies you in writing is not a compliance activity for the purposes of this instrument), and begins on the day the Commissioner advises you that an examination is to be made and ends on the day when the Commissioner:\n\n(a) gives a notice of assessment or notice of amended assessment in relation to the tax period under examination; or\n\n(b) advises you that the examination has been finalised.\n\nNote: A compliance activity can be any examination of your wine tax affairs, including matters related to reviews, audits, verification checks, recording-keeping reviews or audits, and other similar activities.\n\ncredit error means a mistake you made in relation to wine tax or wine tax credits in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net amount for that earlier tax period being overstated.\n\ncredit error amount means the amount by which the assessed net amount for an earlier tax period would be overstated because of a credit error.\n\ndebit error means a mistake you made in relation to wine tax or wine tax credits in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net amount for that earlier tax period being understated.\n\ndebit error amount means the amount by which the assessed net amount for an earlier tax period would be understated because of a debit error.\n\nerror means a credit error or a debit error.\n\nnet sum of the debit errors means the sum of any debit error amounts, less the sum of any credit error amounts, which you include in the net amount for the tax period in which you seek to correct a debit error for an earlier tax period.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  When an error may be corrected\n\n  In working out your net amount for a tax period, you may correct an error you made in an earlier tax period if:\n\n (a) the error relates to an amount of wine tax or wine tax credit under the A New Tax System (Wine Equalisation Tax) Act 1999;\n\n (b) the earlier tax period started on or after 1 July 2012;\n\n (c) you lodge the GST return for the tax period within the period of review for the assessment of the net amount of the earlier tax period;\n\n (d) at the time of lodging your GST return for the tax period:\n\n (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net amount for an earlier tax period that is subject to compliance activity; or\n\n (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument;\n\n (e) you have not corrected that error, to any extent, in working out your net amount for another tax period;\n\n (f) where the error is a debit error, the conditions in section 7 are met; and\n\n (g) you are registered for GST.\n\n7  Conditions for correcting a debit error\n\n  In working out your net amount for a tax period, a debit error you made in an earlier tax period may be corrected if:\n\n (a) the error was not a result of recklessness as to the operation of a wine tax law or intentional disregard of a wine tax law;\n\n (b) the error is corrected in a GST return that is lodged within the debit error time limit that corresponds with your current GST turnover specified in the table below; and\n\n (c) the net sum of the debit errors is less than the debit error value limit that corresponds with your current GST turnover specified in the table below.\n\n \n\n| Current GST turnover | Debit error time limit | Debit error value limit |\n| --- | --- | --- |\n| Less than $20 million | 18 months after the due date of the GST return for the tax period in which the error was made | $20,000 |\n| $20 million to less than $100 million | 12 months after the due date of the GST return for the tax period in which the error was made | $40,000 |\n| $100 million to less than $500 million | 12 months after the due date of the GST return for the tax period in which the error was made | $80,000 |\n| $500 million to less than $1 billion | 12 months after the due date of the GST return for the tax period in which the error was made | $160,000 |\n| $1 billion and over | 12 months after the due date of the GST return for the tax period in which the error was made | $894,000 |\n\n\nNote: For a GST group, the current GST turnover is calculated for the group by including supplies that you and any other GST group members make in accordance with subsection 188-15(2) of the Act.\n\n \n\n \n\n8  Error cannot be corrected by amending an assessment for later tax period\n\n  You cannot correct an error you made in working out your net amount for an earlier tax period by requesting an amendment of your assessment for a later tax period.\n\n \n\n\n\n\nSchedule 1—Repeals\n\nWine Equalisation Tax: Correcting WET Errors Determination 2015\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a straightforward replacement instrument that repeals the 2015 Determination and re-enacts substantially the same scheme with updated monetary thresholds. The scope remains limited to correcting WET errors through the GST system, consistent with the original legislative intent under subsection 17-20(1) of the GST Act."},"complexity_factors":["10 defined terms in section 4, including nested definitions (error = credit error or debit error; net sum of debit errors requires calculation across multiple errors)","Cross-references to external legislation: A New Tax System (Goods and Services Tax) Act 1999, A New Tax System (Wine Equalisation Tax) Act 1999, and Division 195 definitions","Tiered conditional logic in section 7 with a 5-row table linking business size (current GST turnover) to two different variables (time limit and value limit)","Multiple cumulative conditions in section 6 (7 separate lettered conditions, some with sub-conditions)","Exception to the main rule in section 8 (prohibition on alternative correction method)","Interaction with compliance activity status creates temporal dependencies (when examination begins/ends affects eligibility)"],"plain_english_summary":"This Determination lets GST-registered wineries, wine wholesalers and retailers correct past Wine Equalisation Tax (WET) calculation mistakes by adjusting their current GST return instead of lodging formal amendments. It covers credit and debit errors for periods from 1 July 2012, subject to time and dollar caps, exclusions for ongoing ATO compliance activity, and bars recklessness or deliberate avoidance.\n\nIt’s a faster, simpler way for wine businesses of all sizes to fix honest WET errors without full audits or penalties."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"This instrument repeals the Wine Equalisation Tax: Correcting WET Errors Determination 2015 (Schedule 1) and replaces it with specific rules on when WET errors may be corrected via later GST returns (ss 6–8). It introduces turnover‑based time and monetary limits for debit errors, a compliance‑activity gate with Commissioner notice, an anti‑recklessness bar, and an explicit ban on correcting by amending later assessments—thereby narrowing and codifying the correction pathways and timelines (ss 4, 6–8; Schedule 1)."},"complexity_factors":["Dependence on external definitions in Division 195 of the Act (s 4) requiring cross-referencing to interpret key terms.","Multiple turnover bands with different time limits and value caps in the debit-error table (s 7) add conditional complexity.","Interaction with Commissioner-led compliance activities and a written-notice exception creates administrative discretion (definition of compliance activity; s 6(d)).","Net-sum calculation that offsets debit and credit errors affects how aggregate corrections are measured (definitions in s 4; s 7(c)).","Explicit prohibition on correcting errors by later-assessment amendments changes available correction pathways (s 8).","Full repeal of the 2015 Determination requires comparison to prior rules to determine practical scope changes (Schedule 1)."],"plain_english_summary":"This instrument lets GST-registered taxpayers fix earlier Wine Equalisation Tax (WET) mistakes by adjusting the net amount in a later GST return for affected periods from 1 July 2012, subject to conditions about timing, value limits and whether the matter is under a Commissioner compliance activity (ss 4, 6–7). Debit-error fixes must not arise from recklessness or intentional disregard and must meet turnover-linked time and monetary thresholds. The instrument also repeals the 2015 WET correction determination (Schedule 1)."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-correcting-wine-equalisation-tax-errors-determination-2025","history":"/api/acts/a-new-tax-system-goods-and-services-tax-correcting-wine-equalisation-tax-errors-determination-2025/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-correcting-wine-equalisation-tax-errors-determination-2025/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-correcting-wine-equalisation-tax-errors-determination-2025/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-correcting-wine-equalisation-tax-errors-determination-2025/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-correcting-wine-equalisation-tax-errors-determination-2025/documents"}}