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  • Application for payment of wine equalisation tax rebate by an approved New Zealand participant

    Download this form in Portable Document Format (PDF) – Application for payment of WET rebate by an approved NZ participant (NAT 14199, PDF 340KB)This link will download a file.

    Find out about:

    How to apply

    You can either:

    • complete an electronic form and print a copy to send to the New Zealand Inland Revenue (NZIR)
    • print the form and complete it by hand then send it to the NZIR.

    Before you complete your application

    Before you complete your application you must:

    • be approved as an eligible New Zealand participant for a wine equalisation tax (WET) rebate
    • have your excise identification number (EIN)
    • have original documents to support your claim.

    Who cannot claim

    You cannot claim a rebate on wine if any of the following apply:

    • You are not an approved New Zealand participant.
    • A producer rebate was previously paid on the wine.
    • The wine is exported from Australia after the dealing that generated the rebate claim, and at the time of the claim you are aware the wine was exported or you should have been aware the wine was exported.
    • You want to claim less than $200 – you can add together smaller amounts, including across financial years but they must add up to $200 or more.
    • You want to claim the rebate for 2018 and later vintage wine (where more than 50% of the grapes used to make the wine were crushed from 1 January 2018) and either
      • you did not own source product that makes up at least 85% of the total volume of the wine throughout the wine-making process
      • at the time of the assessable dealing, the wine did not meet the packaging and branding guidelines
    • You have not kept documents to support your claim.

    See also:

    Next steps:

    Last modified: 16 Jul 2018QC 18887