Commonwealth legislation

Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

This determination tells New Zealand winemakers exactly how long they have to claim their tax rebate from the Australian Taxation Office.

Under 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.

The bottom line:

Who it affects: Approved New Zealand wine producers
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
When the clock starts: Immediately before the end of the Australian financial year (30 June) in which the wine was sold (the "taxable dealing")

In plain terms: sell your wine in Australia, and you've got four years from the next 30 June to get your rebate paperwork lodged.

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Current sections

Direct links to the current provisions in Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006.

Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006

Under subsection 17-10(2B) of the A New Tax System (Wine Equalisation Tax) Act 1999, I make the following determination:

Citation

This determination may be cited as the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006.

Commencement

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.

Application of determination

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.

Definitions

Terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999.

When the claim may be lodged

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.

Note: Entitlement to the producer rebate arises immediately before the end of the Australian financial year in which the relevant taxable dealing takes place.

Dated this 23rd day of March 2006

View image in the official source

Stephen Neil Olesen

Deputy Commissioner and Delegate of the Commissioner

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006

Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006

Under subsection 17-10(2B) of the A New Tax System (Wine Equalisation Tax) Act 1999, I make the following determination:

Citation

This determination may be cited as the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006.

Commencement

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.

Application of determination

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.

Definitions

Terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999.

When the claim may be lodged

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.

Note: Entitlement to the producer rebate arises immediately before the end of the Australian financial year in which the relevant taxable dealing takes place.

Dated this 23rd day of March 2006

Stephen Neil Olesen

Deputy Commissioner and Delegate of the Commissioner