Wine Equalisation Tax Ruling
Wine equalisation tax: the operation of the wine equalisation tax system
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:may be released
Notice of Withdrawal
1. Wine Equalisation Tax Ruling WETR 2004/1 explains how the wine tax system operates and which alcoholic products are covered by the wine tax as provided by A New Tax System (Wine Equalisation Tax) Act 1999.
- WETR 2009/1 Wine equalisation tax: the operation of the wine equalisation tax system; and
- WETR 2009/2: Wine equalisation tax: operation of the producer rebate for other than New Zealand participants.
3. The Commissioner's views set out in WETR 2009/1 and WETR 2009/2 are consistent with those set out in WETR 2004/1. WETR 2009/1 and WETR 2009/2 further explain and clarify some of the Commissioner's views addressed in WETR 2004/1.
Commissioner of Taxation
24 June 2009