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  • Supporting documents

    As well as providing original documents that show how you worked out your claim amount, you also have to attach additional original documents, depending on your situation:

    Wine sold to an Australian importer

    If you sell wine to an Australian importer, attach the following original documents to your application:

    • your New Zealand sales invoices
    • New Zealand Customs export entries to show the wine is exported from New Zealand
    • Australian Customs import entry numbers to show the wine is imported into Australia
    • documents to show that WET has been charged or included in a dealing with wine, such as
      • Australian tax invoices
      • a wholesalers' statement
      • an Australian Customs import entry or entry number if wine was taxed on importation.
       

    Wine sold to a person in New Zealand who sells to an Australian importer

    If you sell wine to a person in New Zealand who sells wine to an Australian importer, attach the following original documents to your application:

    • your New Zealand sales invoices
    • New Zealand sales invoices for sales of wine by the other entity to the Australian importer
    • New Zealand Customs export entries to show the wine has been exported from New Zealand
    • Australian Customs import entry numbers to show the wine has been imported to Australia
    • documents to show that WET has been charged or included in a dealing with wine, such as
      • Australian tax invoices
      • a wholesalers' statement
      • an Australian Customs import entry or entry number if the wine was taxed on importation.
       

    Wine imported into Australia and sold in Australia by you

    If you import wine into Australia and sell it in Australia, attach the following original documents to your application:

    • New Zealand Customs export entries to show the wine has been exported from New Zealand
    • Australian Customs import entry numbers to show the wine has been imported to Australia
    • documents to show that WET has been charged or included in a dealing, including either
      • Australian tax invoices
      • an Australian Customs import entry or entry number if the wine was taxed at importation.
       

    Wine sold by an Australian distributor

    If you are claiming the rebate for wine sold by an Australian distributor, attach original documents to your application if the:

    • distributor is not the importer
    • distributor has paid WET on the wine
    • wine was not subject to WET prior to the sale by the distributor.

    You need to attach:

    • New Zealand Customs export entries to show the wine is exported from New Zealand
    • Australian Customs import entry numbers to show the wine is imported into Australia
    • the distributor's purchase invoice
    • documents to show that WET has been charged, including either
      • the distributor's Australian tax invoices
      • a wholesaler's statement from the distributor.
       

    Next steps:

    Last modified: 16 Jul 2018QC 18887