• Supporting documents

    You must provide supporting documents based on your circumstances, that show:

    • you produced wine in New Zealand
    • you exported it to Australia
    • WET was paid on the wine.

    Wine sold to an Australian importer

    If you sell wine to an Australian importer, you should provide:

    • 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
       
    • a worksheet showing how you calculated the rebate claim.

    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, you should provide:

    • 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
       
    • a worksheet showing how you calculated the rebate claim.

    Wine imported into Australia and sold in Australia

    If you import wine into Australia and sell it in Australia, you should provide:

    • 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
       
    • a worksheet showing how you calculated the rebate claim.

    Wine sold by an Australian distributor

    If you are claiming the rebate for wine sold by an Australian distributor, you should provide additional documents 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.

    The additional documents needed include:

    • 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.
       
      Last modified: 01 Jul 2016QC 18716