Application for payment of wine equalisation tax rebate by an approved New Zealand participant
This form is to be used by New Zealand wine producers in applying for the Wine Equalisation Tax (WET) rebate. NAT 14199
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.
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.
How to complete your application
NZIR number and ATO reference number
You can you only lodge this application when you have an NZIR number and ATO reference number (ARN):
Financial years of the dealings
A financial year for the purpose of a WET rebate claim means a period of twelve months beginning 1 July (the Australian financial year).
Your claims can relate to more than one financial year.
How to calculate your WET rebate claim
You must attach original documents that show how you worked out your claim.
You may choose to use our Calculation sheet or provide all the same details in a different format.
Total WET rebate claim
We do not process claims if the total amount is less than $200. You can add together several smaller claims to reach $200. You can also claim for more than one financial year.
Calculation sheet
Download this form in Portable Document Format (PDF) – Wine equalisation producer rebate calculation sheet for New Zealand wine producer (NAT 15345, PDF 620 KB).This link will download a file
You must attach either the:
- completed calculation sheet, or sheets
- details asked for in the calculation sheet in a different format.
You can use the calculation sheet to calculate your producer rebate where the selling price of your wine and expenses unrelated to the production of the wine in New Zealand are expressed in New Zealand currency.
If you are claiming rebates for more than one financial year, you need to do separate calculations for each financial year. If you use the calculation sheets, complete a separate one for each financial year.
Use calculation sheet A where all of the wine specified in your sales invoice has had WET paid on it in the same Australian financial year.
Use calculation sheet B where the wine specified in your sales invoice has had WET paid on it in different Australian financial years.
Conversion of approved selling price to Australian currency
The calculation sheet will require you to convert New Zealand currency to Australian currency. You have three options for conversion. These options are referred to as the Reserve Bank of Australia (RBA) rate, the agreed rate and the average yearly Reserve Bank of New Zealand (RBNZ) rate.
Whichever exchange rate method you choose, you should apply it consistently for each approved selling price calculation relating to the same financial year.
Rebate claim
When you have completed your producer rebate calculation, transfer the amount at Label (I) of the calculation sheet A to the total WET rebate claim label in your Application for payment of wine equalisation tax rebate by an approved New Zealand participant form. If you need to use more than one calculation sheet A or more than one calculation sheet B for the same financial year, add the amounts at Label (H) from each calculation sheet A and the amounts at Label (L) from each calculation sheet B and show the summed amount at the total WET rebate claim label.
If you are claiming rebates for more than one financial year you will need to show the total amount claimed at the total WET rebate claim label in your Application for payment of wine equalisation tax rebate by an approved New Zealand participant form. You must also show the amounts claimed for each financial year that make up the total rebate claim.
Expenses unrelated to the production of wine in New Zealand included in the selling price of the wine
Expenses unrelated to the production of wine in New Zealand included in the selling price of the wine include (but are not limited to) costs associated with the importation of wine into Australia such as costs of transport, insurance and agents’ fees and Australian or New Zealand taxes, including customs duties.
Wine manufactured using wine from an Australian producer – 2017 and earlier vintage wine
Your producer rebate claim will be reduced for wine you manufactured using wine from a producer that is registered or required to be registered for goods and services tax in Australia (Australian producer), and the Australian producer has claimed a producer rebate for their wine. Your rebate amount must be reduced by the Australian producer’s earlier rebate amount.
Substantiating that WET has been paid on your wine
You will need to verify that the quantity and description of wine for which you are claiming a producer rebate has had WET paid on it. This may be done by providing the following:
- Australian tax invoices showing that WET was included in the selling price of the wine
- a wholesaler’s statement in lieu of Australian tax invoices (a wholesaler’s statement is a statement from the Australian importer/distributor of your wine that states that the wine listed in the statement has had WET paid on it)
- relevant importation documents in lieu of Australian tax invoices and a wholesaler’s statement if WET was paid on the wine on entry to Australia, including a description of the wine and quantity imported.
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.
Record keeping
You must have records to support your rebate claim. Attach the original documents to your claim and keep copies of your completed application for your records. We will return your documents to you.
You must keep your records for at least five years (longer in some cases) in a form that we and NZIR can inspect.
Paying your claim
To receive your WET producer rebate, you may:
- nominate an Australian tax agent to accept the refund on your behalf (they must be accredited and listed on your records at the ATO)
- open an Australian bank account to receive a direct transfer
- choose to receive a cheque (Note: From June 2021, some New Zealand banks will no longer accept foreign cheques)
If the above options are not suitable, contact New Zealand Inland Revenue
If you owe tax in Australia
If you have any outstanding tax liabilities in Australia, we will deduct those liabilities from any claim to which you may otherwise be entitled.
Contacting NZIR
For more information about the producer rebate, or WET, you can:
This form is to be used by New Zealand wine producers in applying for the Wine Equalisation Tax (WET) rebate. NAT 14199Last modified: 26 Sep 2022QC 18887