{"id":"F2016L00198","name":"Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016","slug":"wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-no-34-2016","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":94066,"registerId":"commonwealth-F2016L00198-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wine Equalisation Tax New Zealand Producer Rebate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 (No. 34) 2016","content":"Legislative Instrument\n\nWine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016\n\nI, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under subsection 17-10(2B) of the A New Tax System (Wine Equalisation Tax) Act 1999\n\nTimothy Dyce\n\nDeputy Commissioner of Taxation\n\nDated: 24 February 2016\n\nCitation\n\n1.  This determination may be cited as the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016.\n\nCommencement\n\n2. This determination commences on the day after registration.\n\nRepeal of previous instrument\n\n3. The following determination is repealed on the commencement of this determination:\n\n Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006 (the previous instrument) - F2006L00925, registered on 24/03/2006.\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  \n  \n  \n  \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.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1163},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a direct replacement of the 2006 determination with identical scope—establishing the time limits for New Zealand wine producers to lodge rebate claims under the Wine Equalisation Tax system. No expansion of scope or purpose is evident."},"complexity_factors":["Only 5 operative sections","Single straightforward time limit condition (4 years)","Definitions imported by reference from parent Act rather than defined internally","No nested exceptions, conditional logic, or cross-references within the instrument itself","Clear operative provision with explanatory note"],"plain_english_summary":"This determination sets the deadline for New Zealand wine producers to claim a tax rebate from the Australian government.\n\n**Who it affects:** New Zealand wine producers who are registered as \"approved New Zealand participants\" under Australia's Wine Equalisation Tax (WET) system.\n\n**What it does:** It gives these producers a **4-year window** to claim their wine producer rebate (a refund of tax paid on wine exported to or sold in Australia).\n\n**When to claim:** The claim can be made anytime after the entitlement arises—this happens immediately before the end of the Australian financial year (30 June) in which the wine was sold—and must be made within 4 years of that date.\n\n**Why it matters:** It replaces an earlier 2006 rule and ensures New Zealand producers don't miss out on tax refunds they're entitled to under the Australia-New ZealandCloser Economic Relations agreement."}},"importantCases":[],"_links":{"self":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-no-34-2016","history":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-no-34-2016/history","analysis":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-no-34-2016/analysis","conflicts":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-no-34-2016/conflicts","importantCases":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-no-34-2016/important-cases","documents":"/api/acts/wine-equalisation-tax-new-zealand-producer-rebate-claim-lodgment-determination-no-34-2016/documents"}}