You are eligible to claim the producer rebate if you:
- are approved as a New Zealand participant
- produce wine in New Zealand that is exported to Australia
- can verify WET has been paid on the wine.
A producer of wine is someone who:
- manufactures the wine, or
- supplies another entity with the whole unprocessed grapes, apples or pears, other fruit or vegetables, honey, or rice from which wine is manufactured on their behalf (contract winemaking).
To be eligible 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):
- you must own source product (for example, whole unprocessed grapes, apples, pears, other fruit or vegetables, honey and rice) that makes up at least 85% of the total volume of the wine throughout the wine-making process
- at the time WET is paid, the wine must be packaged for retail sale in a container with a capacity of five litres or less (51 litres for cider and perry) that is branded by a trademark owned by you (or an associated entity).
These criteria also apply to some 2017 and earlier vintage wines sold from 1 July 2018.
When the rebate does not apply
You are not entitled to the producer rebate if, at the time of the claim, you knew (or should have known) that the wine was, or would be, exported from Australia.
You cannot claim the producer rebate if the rebate has already been paid in relation to that wine.
To find out how legislation applies, see WET Ruling 2006/1: The operation of the producer rebate for producers of wine in New Zealand