To apply for a private ruling or lodge an objection about wine equalisation tax (WET), you need to:
- complete and submit the private ruling application or objection form
- provide the supporting information listed below.
Providing supporting information to us when you apply for a private ruling or lodge an objection will reduce the time it takes for us to process your request.
We have information relating to WET which may answer your queries prior to you submitting your request.
Information you need to provide
Information you need to provide for a private ruling or objection about WET includes:
- documentation to show how you calculated your liability or entitlement (if applicable)
- other documents that support the statements you make in your application
- details of the activities to which the request relates
If the activity relates to product classification, you need to provide details about:
- the name of the product (if possible)
- ingredients used in the product, including precise quantities
- the detailed end-to-end manufacturing process for the product
- the final alcoholic strength of the product (by volume).
If the activity relates to the producer rebate entitlement, you need to provide details that are relevant to the ruling request or objection. This may include:
- who produces the wine. If production is undertaken by a contract processor, provide a copy of the contract (or contracts) for who the wine is sold to
- whether and when a WET liability arises
- whether the producer meets the source product ownership requirements. If the source product is purchased, provide copies of the purchase contracts
- product packaging and labelling used, including details of trademarks.
- Private ruling application form
- Objection form – for taxpayers
- Objection form – for tax professionals