WET 2016/34
Australian Government
This legislative instrument replaces and repeals Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006 - F2006L00925 - registered on 24 March 2006A New Tax System (Wine Equalisation Tax) Act 1999
I, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under subsection 17-10(2B) of the A New Tax System (Wine Equalisation Tax) Act 1999Citation
1. This determination may be cited as the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016.
Commencement
2. This determination commences on the day after registration.
Repeal of previous instrument
3. The following determination is repealed on the commencement of this determination:
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- Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006 (the previous instrument) - F2006L00925, registered on 24/03/2006.
Application of determination
3. This determination applies to approved New Zealand participants entitled to claim the wine producer rebate and sets out the time when the claim for the rebate may be made.
Definitions
4. Terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999.
When the claim may be lodged
5. Where an approved New Zealand participant is entitled to make a producer rebate claim, the claim may be made at any time after the entitlement to the rebate arises and within 4 years after that entitlement arises.
Dated: 24 February 2016
Timothy Dyce
Deputy Commissioner of Taxation
Registration Number: F2016L00198
Registration Date: 1 March 2016
Related Explanatory Statements: