How to lodge
To apply for a private ruling about WET:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about WET:
- complete and submit the relevant form
- provide the supporting information listed below.
Check first whether your question is answered in Wine equalisation tax.
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
The information we need 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
Product classification
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).
Producer rebate entitlement
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.