LI 2025/D23

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A New Tax System (Wine Equalisation Tax) Act 1999

Draft Legislative Instrument

I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name

This instrument is the A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026.

2 Commencement

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority

This instrument is made under subsection 17-10(2B) of the Act.

4 Definitions

Note: A number of expressions used in this instrument are defined in section 33-1 of the Act, including the following:

(a) New Zealand participant;

(b) producer rebate;

(c) rebatable wine;

(d) wine tax credit.

In this instrument:

Act means the A New Tax System (Wine Equalisation Tax) Act 1999.

5 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

6 When a claim may be made

A New Zealand participant may make a claim under subsection 17-10(2A) of the Act for a wine tax credit for rebatable wine at any time within 4 years after the time when the wine tax credit arises, but only if the participant was entitled to a producer rebate for the wine under subsection 19-5(2) of the Act.

Note 1: Under subsection 17-10(2A) of the Act, a New Zealand participant may make a claim for a wine tax credit under subsection 19-5(2) of the Act in the approved form. Subsection 19-5(2) of the Act sets out the conditions that need to be met for a New Zealand producer to be entitled to a producer rebate (which is provided as a wine tax credit).

Note 2: Under item number CR9 of the table in subsection 17-5(3) of the Act, a wine tax credit for a producer rebate arises immediately before the end of the financial year in which the assessable dealing occurs.

Schedule 1—Repeals

Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016

1 The whole of the instrument

Repeal the instrument

 

Consultation

Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken before they make an instrument.

As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement.

Please forward your comments to the contact officer by the due date.

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Draft published 5 November 2025

Will Day
Deputy Commissioner of Taxation

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Related Explanatory Statements:

LI 2025/D23 - Explanatory statement

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