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

9   At the end of section 19-5


(2) You are entitled to a *producer rebate for *rebatable wine for a *financial year if:

(a) you are approved as a *New Zealand participant; and

(b) the wine was *produced by you in *New Zealand and exported to *Australia; and

(c) you, or another entity, paid wine tax for a *taxable dealing in the wine during the financial year.