Earlier producer rebate amounts

If you blend or further manufacture wine using wine bought from another producer, you must reduce the amount of rebate you claim by any earlier rebates the other producer is entitled to claim (whether or not the previous entitlement was actually claimed).

You don't have to take earlier producer rebate claims into account if the wine was acquired before 10 December 2012, even if it was blended or further manufactured after that date.

The way you calculate the reduction to your rebate depends on whether:

Earlier rebate notification

The supplier can notify you of the amount of rebate the producer of the purchased wine is entitled to claim. You need to reduce your producer rebate claim by this amount.

Approved forms of notification include:

  • information added to a tax invoice
  • email
  • letter.

The notification must contain all of the following:

  • the name and ABN of the wine supplier or, if they are a New Zealand wine producer, their name and address and if applicable their company number
  • the name and ABN of the wine recipient
  • a description of the wine being supplied (including the quantity and price)
  • the date the wine was supplied
  • sufficient information to identify the relevant tax invoice – for example, the tax invoice number
  • and either the
    • amount of rebate the producer of the wine has claimed or is entitled to claim for the wine, or
    • notification that the producer of the wine that is being supplied is not entitled to claim a rebate for the wine

If the supplier notifies you in the approved form that the producer of wine is not entitled to the rebate for the wine sold to you for blending or further manufacture, you can claim the full amount of rebate for the wine.

No earlier rebate notification

If you don't receive a notification of earlier rebate, you must reduce your claim by 29% of the purchase price (excluding GST) of the wine.

If you purchase wine from a New Zealand producer and they don't provide you with a notification, you must reduce your claim by 29% of the approved selling price of the wine. The approved selling price is the price for which the wine was sold by the New Zealand producer, minus any expenses unrelated to the production of the wine. These expenses include transport, freight and insurance, agent's fees and New Zealand or Australian taxes or duties.

See also:

Last modified: 03 Dec 2015QC 22757