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  • 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
    To be advised

    Comments
    Draft amendment to WETR 2009/1 published on 15 November 2017. It is open for comment until 12 January 2018.

    [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
    To be advised

    Comments
    Draft amendment to WETR 2009/2 published on 15 November 2017. It is open for comment until 12 January 2018.

    [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
    To be advised

    Comments
    Draft amendment to WETR 2006/1 published on 15 November 2017. It is open for comment until 12 January 2018.

    [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
    February 2018

    Last modified: 11 Dec 2017QC 51795