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.

This form is to be used by New Zealand wine producers in applying for the Wine Equalisation Tax (WET) rebate. NAT 14199

• How to apply
• How to complete your application
• Calculation sheet
• Supporting documents
• Record keeping
• Paying your claim
• Contacting NZIR

How to apply

You can either:

• complete an electronic form and print a copy to send to New Zealand Inland Revenue (NZIR)
• print the form and complete it by hand then send it to 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 ATO reference number (ARN)
• 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  
  • you did not produce the wine
  • you did not own source product that makes up at least 85% of the total volume of the wine throughout the wine-making process, or
  • at the time of the assessable dealing, the wine did not meet the packaging and branding requirements 
   
• You have not provided documents to support your claim.