A New Tax System (Wine Equalisation Tax) Act 1999
View history note
Hide history noteDiv 19 substituted for Div 19 by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004.
Act No 129 of 2004, s 3 and Sch 1 contained the following transitional provisions:
Transitional provisions
(1) The amount of producer rebate for a producer of rebatable wine under the A New Tax System (Wine Equalisation Tax) Act 1999 (as in force immediately before the commencement of this Schedule) for dealings in wine made on or after 1 July 2004 and before 1 October 2004 is the amount worked out under section 19-10 of that Act (as so in force) as if 30 September 2004 were the end of a financial year.
(2) The maximum amount of producer rebate for a producer, or a group of associated producers, of rebatable wine under the A New Tax System (Wine Equalisation Tax) Act 1999 (as in force after the commencement of this Schedule) for the 2004-05 financial year is $217,500.
Div 19 formerly read:
Division 19 - Producer rebates
19-1 What this Division is about
Wine producers are entitled to a rebate for certain retail sales and AOUs of wine. The rebate tapers off when these sales and AOUs exceed a particular value. The rebate is provided in the form of a wine tax credit.Note:
Credit ground CR9 is producer rebates.
19-5 Entitlement to producer rebatesHistoryS 19-1 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
Retail sales
(1)
You are entitled to a * producer rebate for * rebatable wine in respect of a * financial year if:
(a) you are the * producer of the wine; and
(b) you are liable to wine tax for a * retail sale of the wine during the financial year; and
(c) the sale is from premises to which your * producer ' s licence relates; and
(d) the sale does not contravene the * State law or * Territory law under which the licence was issued, or any conditions to which the licence is subject.
(2)
A sale of wine by mail order or on the Internet is taken to be a sale from particular premises for the purposes of paragraph (1)(c) if the wine is sold under the * producer ' s licence to which those premises relate.
AOUs
(3)
You are also entitled to a * producer rebate for * rebatable wine in respect of a * financial year if:
(a) you are the * producer of the wine; and
(b) you are liable to wine tax for an * AOU of the wine during the financial year.
Exceptions
(4)
However, you are not entitled to the rebate for the wine if:
(a) in the case of a * retail sale - you sell the wine in the course of providing, to the purchaser of the wine, other * food that is for consumption on the * premises from which it is supplied; or
(b) in the case of a retail sale - the sale is by mail order or on the Internet and a commission is payable to a third party for the sale, or a third party deducts an amount as commission from the proceeds of the sale; or
(c) in any case - in the * financial year in which the sale or * AOU occurs, your * annual rebatable turnover for the * producer ' s licence under which the sale or AOU took place is more than $580,000.HistoryS 19-5 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
19-10 Amount of producer rebates
(1)
If the * annual rebatable turnover of a * producer of * rebatable wine for a particular * producer ' s licence in a * financial year is $300,000 or less, the amount of the * producer rebates to which you are entitled in respect of that licence for that financial year is 14% of that turnover.
(2)
If the * annual rebatable turnover of a * producer of * rebatable wine for a particular * producer ' s licence in a * financial year is more than $300,000, the amount of the * producer rebates to which you are entitled in respect of that licence for that financial year is:$42,000 − ((That turnover − $300,000) × 15%)
19-15 Estimating amounts of producer rebates for each tax periodHistoryS 19-10 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
(1)
The Commissioner may determine in writing how a * producer of * rebatable wine may work out estimates of amounts of * producer rebates that the producer may claim for the producer ' s * tax periods during a * financial year (other than the last tax period of a financial year).
(2)
An amount worked out in accordance with the determination, for one of the * tax periods applying to you, is treated as an amount of a * wine tax credit :
(a) to which you are entitled; and
(b) that arises during that tax period (even though under section 17-5 it would arise at a later time).
(3)
The amount of the * producer rebate to which you are entitled in respect of the * financial year is taken to be reduced by the sum of the amounts worked out under subsection (2) that you claim for * tax periods during the financial year.
(4)
However, if the sum of the amounts worked out under subsection (2) that you claim for * tax periods during the * financial year exceeds the amount of the * producer rebate to which you are entitled in respect of the financial year:
(a) you are liable to pay an amount equal to that excess; and
(b) the amount is to be treated as if it were wine tax payable by you at the end of the financial year, and, for the purposes of Part 5 , were attributable to the last tax period of the financial year.
19-20 Annual rebatable turnoverHistoryS 19-15 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
The * annual rebatable turnover of a * producer of * rebatable wine for a particular * producer ' s licence in a * financial year is the sum of:
(a) the * notional wholesale selling prices of all * retail sales of rebatable wine the producer makes in that financial year that are sales:
(i) made under the licence; and
(ii) to which subsection 19-5(1) applies; and
(b) the notional wholesale selling prices of all * AOUs of rebatable wine the producer makes in that financial year that are AOUs:
(i) made under the licence; and
(ii) to which subsection 19-5(3) applies.HistoryS 19-20 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
Div 19 inserted by No 92 of 2000, s 3 and Sch 9A item 3, effective 1 July 2000.
(Repealed by No 94 of 2017)
S 19-10 repealed by No 94 of 2017, s 3 and Sch 1 item 9, effective 1 October 2017. For application and transitional provisions, see note under s
19-5
. S 19-10 formerly read:
S 19-10(1) amended by No 160 of 2005, s 3 and Sch 4 item 11, by substituting
"
because of paragraph 19-5(1)(b) for a dealing in wine
"
for
"
for a dealing in wine because of paragraph 19-5(b)
"
, effective 6 June 2006. S 19-10(2) amended by No 160 of 2005, s 3 and Sch 4 item 12, by inserting
"
because of subsection 19-5(1)
"
after
"
*producer rebate
"
, effective 6 June 2006. S 19-10(3) amended by No 2 of 2015, s 3 and Sch 4 item 56, by substituting
"
the indirect tax zone
"
for
"
*Australia
"
in para (a), applicable to a tax period that commences on or after 1 July 2015. S 19-10(3) inserted by No 160 of 2005, s 3 and Sch 4 item 13, effective 6 June 2006. S 19-10(4) inserted by No 160 of 2005, s 3 and Sch 4 item 13, effective 6 June 2006.
19-10 Exceptions
(1)
You are not entitled to a *producer rebate because of paragraph 19-5(1)(b) for a dealing in wine if the purchaser notifies you at or before the time of purchase that the purchaser intends to make a *supply of the wine that will be *GST-free.
(2)
You are not entitled to a *producer rebate because of subsection 19-5(1) for a dealing in wine for which you are liable to wine tax if you have claimed a *wine tax credit, or a wine tax credit subsequently arises for you, for the dealing (except because of a producer rebate).
(3)
You are not entitled to a *producer rebate because of subsection 19-5(2) for a dealing in wine *produced in *New Zealand if:
(a)
the wine is exported from the indirect tax zone after that dealing; and
(b)
at the time of a claim for producer rebate in respect of that wine you were, or should reasonably have been, aware that the wine had been, or would be, so exported.
(4)
You are not entitled to a *producer rebate because of subsection 19-5(2) for a dealing in wine *produced in *New Zealand if a producer rebate has previously been paid in respect of the wine.
S 19-10 substituted by No 129 of 2004, s 3 and Sch 1 item 1, applicable to dealings in wine made on or after 1 October 2004.
For former wording and transitional provisions of s 19-10, see note under Div 19 heading.
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