{"id":"F2006L00925","name":"Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006","slug":"wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-2006","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":58216,"registerId":"commonwealth-F2006L00925-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006","content":"Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006\n\nUnder subsection 17-10(2B) of the A New Tax System (Wine Equalisation Tax) Act 1999, I make the following determination:\n\nCitation\n\n1.  This determination may be cited as the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006.\n\nCommencement\n\n2. This determination commences on 1 July 2006 or the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005, whichever is the later.\n\nApplication of determination\n\n3. This determination applies to approved New Zealand participants entitled to claim the wine producer rebate and sets out the time when the claim for the rebate may be made.\n\nDefinitions\n\n4. Terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999.\n\nWhen the claim may be lodged\n\n5. Where an approved New Zealand participant is entitled to make a producer rebate claim, the claim may be made at any time after the entitlement to the rebate arises and within 4 years after that entitlement arises.\n\n> Note: Entitlement to the producer rebate arises immediately before the end of the Australian financial year in which the relevant taxable dealing takes place.\n\n---\n\nDated this 23rd day of March 2006\n\n![](image.001.png)\n\nStephen Neil Olesen\n\nDeputy Commissioner and Delegate of the Commissioner","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1715},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination maintains its original narrow administrative purpose: specifying the time limits for approved New Zealand participants to lodge wine producer rebate claims. It has not expanded beyond this specific timing function."},"complexity_factors":["Only 5 operative sections total","Single substantive provision (section 5) containing the 4-year time limit","No nested exceptions or conditional logic—just a straightforward deadline","Definitions rely entirely on the parent Act with no additional defined terms"],"plain_english_summary":"This determination tells New Zealand winemakers exactly how long they have to claim their tax rebate from the Australian Taxation Office.\n\nUnder the Wine Equalisation Tax (WET) scheme, approved Kiwi wine producers can claim a rebate—a refund of tax paid on wine sold in Australia. This instrument sets the statutory deadline for lodging those claims.\n\n**The bottom line:**\n- **Who it affects:** Approved New Zealand wine producers\n- **The rule:** You can lodge your claim any time after you become entitled to it, but you must do so within **4 years** of that entitlement arising\n- **When the clock starts:** Immediately before the end of the Australian financial year (30 June) in which the wine was sold (the \"taxable dealing\")\n\nIn plain terms: sell your wine in Australia, and you've got four years from the next 30 June to get your rebate paperwork lodged."}},"importantCases":[],"_links":{"self":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-2006","history":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-2006/history","analysis":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-2006/analysis","conflicts":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-2006/conflicts","importantCases":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-2006/important-cases","documents":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-2006/documents"}}