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Edited version of your private ruling
Authorisation Number: 1012602978338
Ruling
Subject: Producer/Associated Producer
Question 1
Are you entitled to a producer rebate for the purposes of Division 19 of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act) for wine:
a) manufactured by a contract winemaker on your behalf for which you are subsequently liable or would have been liable for wine tax for a taxable dealing in the wine?
b) manufactured by a contract winemaker on your behalf and subsequently sold at an arms-length price to that contract winemaker?
Answer
Yes, you are entitled to a producer rebate in both the scenarios described (a&b).
Question 2
Are you an associated producer of XYZ for the purposes of Division 19 of the WET Act for the financial years ending 30 June 2014 and 30 June 2015?
Answer
No
This ruling applies for the following periods:
1 July 2013 to 30 June 2015.
Relevant legislative provisions
A New Tax System (Wine Equalisation Tax) Act 1999 Division 19
A New Tax System (Wine Equalisation Tax) Act 1999 Subsection 19-5(1)
A New Tax System (Wine Equalisation Tax) Act 1999 Section 19-15
A New Tax System (Wine Equalisation Tax) Act 1999 Section 19-17
A New Tax System (Wine Equalisation Tax) Act 1999 Section 19-20
A New Tax System (Wine Equalisation Tax) Act 1999 Paragraph 19-20(1)(a)
A New Tax System (Wine Equalisation Tax) Act 1999 Paragraph 19-20(1)(b)
A New Tax System (Wine Equalisation Tax) Act 1999 Paragraph 19-20(1)(c)
A New Tax System (Wine Equalisation Tax) Act 1999 Subsection 19-20(2)
A New Tax System (Wine Equalisation Tax) Act 1999 Subsection 19-20(3)
A New Tax System (Wine Equalisation Tax) Act 1999 Section 27-10
A New Tax System (Wine Equalisation Tax) Act 1999 Subdivision 31-A
A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-2
A New Tax System (Wine Equalisation Tax) Act 1999 Subsection 31-2(1)
A New Tax System (Wine Equalisation Tax) Act 1999 Subsection 31-2(2)
A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-3
A New Tax System (Wine Equalisation Tax) Act 1999 Paragraph 31-3(b)
A New Tax System (Wine Equalisation Tax) Act 1999 Section 33-1
A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31-2.01
A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31-3.01
Income Tax Assessment Act 1997 Section 328-125
Income Tax Assessment Act 1997 Subsection 328-125(2)
Income Tax Assessment Act 1997 Subsection 328-125(7)
Income Tax Assessment Act 1997 Subsection 328-130