A New Tax System (Wine Equalisation Tax) Act 1999

Part 4 - Wine tax credits  

Division 19 - Producer rebates  

19-7   Approval as New Zealand participant  

(1)  
You may apply, in writing, in the * approved form , to the Commissioner for approval as a * New Zealand participant .

(2)  
You are eligible to be approved as a * New Zealand participant if the Commissioner is satisfied, on the basis of your application and any other relevant information of which the Commissioner becomes aware, that:


(a) you are a * producer of * rebatable wine in * New Zealand ; and


(b) the rebatable wine has been, or is likely to be, exported to the indirect tax zone.

(3)  
If the Commissioner, after consideration of your application, is satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must, by written instrument, approve you as a * New Zealand participant .

(4)  
The Commissioner must decide the date of effect of that approval and include that date in the instrument of approval. That date may be the day of the decision, or a day before or after that day.

Note:

Deciding under this subsection the date of effect of any approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953 ).

(5)  
If the Commissioner approves you as a * New Zealand participant , the Commissioner must, by notice in writing sent to you, inform you that you have been so approved and of the date from which the approval has effect.

(6)  
If the Commissioner, after consideration of your application, is not satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must:


(a) by written instrument, refuse to approve you as a * New Zealand participant ; and


(b) by notice in writing sent to you, inform you that the Commissioner has so decided and of the reasons for that decision.

Note:

Refusing to approve an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111-C in Schedule 1 to the Taxation Administration Act 1953 ).

(7)  
An instrument of approval under subsection (3) and an instrument refusing approval under subsection (6) are not legislative instruments.


 

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