Advice under development – excise issues
We are developing advice and guidance on the following excise issues.
[3880] Operation of the system
Title
Final addendum to WETR 2009/1 Wine equalisation tax: operation of the wine equalisation tax system
Registered
04 September 2017
Purpose
To update WETR 2009/1 following legislative amendments receiving royal assent on 23 August 2017.
Expected completion
May 2018
Comments
Draft amendment to WETR 2009/1 published on 15 November 2017.
[3881] Operation of the producer rebate
Title
Final addendum to WETR 2009/2 Wine equalisation tax: operation of the producer rebate for other than New Zealand participants
Registered
04 September 2017
Purpose
To update WETR 2009/2 following legislative amendments receiving royal assent on 23 August 2017.
Expected completion
May 2018
Comments
Draft amendment to WETR 2009/2 published on 15 November 2017.
[3882] Operation of the producer rebate for New Zealand entities
Title
Final addendum to WETR 2006/1 Wine equalisation tax: operation of the producer rebate for producers of wine in New Zealand
Registered
04 September 2017
Purpose
To update WETR 2006/1 following legislative amendments receiving royal assent on 23 August 2017.
Expected completion
May 2018
Comments
Draft amendment to WETR 2006/1 published on 15 November 2017.
[3889] Time limits on entitlements to fuel tax credits
Title
Draft Fuel Tax Determination
Fuel tax: entitlement to a fuel tax credit when the time limit in Division 47 of the Fuel Tax Act 2006 has expired.
Registered
6 October 2017
Purpose
To explain the Commissioner's views on when an entitlement to a fuel tax credit does not cease under Division 47 of the Fuel Tax Act.
Expected completion
August 2018
[3904] Attribution of WET
Title
Final Practical Compliance Guideline
Attribution of wine equalisation tax (WET) where contracts include a retention of title clause and the purchaser sells or otherwise uses the wine before title passes.
Registered
26 February 2018
Purpose
To convert existing PSLA 2013/1 G/A) into a Practical Compliance Guideline.
Expected completion
June 2018
We are developing advice and guidance on the following excise issues.