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
Add:
(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.
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