Tax Laws Amendment (2005 Measures No. 4) Act 2005 (160 of 2005)

Schedule 4   Wine equalisation tax

Part 1   Main amendments

A New Tax System (Wine Equalisation Tax) Act 1999

4   After subsection 17-10(2)

Insert:

(2A) If you are a *New Zealand participant, you may make a claim for a *wine tax credit under subsection 19-5(2) in the *approved form. The claim must be accompanied by such supporting evidence as the Commissioner requires.

(2B) The Commissioner may determine, by legislative instrument, the time or times during which claims for *wine tax credits under subsection 19-5(2) may be made.