A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026

Rebecca Legh Peter Giasoumi 7 2 2026-01-22T05:07:00Z 2026-01-29T22:58:00Z 5 528 2549 84 49 3056 16.0000 0x010100CC860957C965DB4DA8675FF9544AC1AE en 0 1a678aeb-2288-42bb-8563-50ff6d6b3666 0 true Privileged OFFICIAL - Letterhead 2025-06-12T00:16:26Z 8e823e99-cbcb-430f-a0f6-af1365c21e22 1;#OFFICIAL|5d128361-bbb7-4b9a-ac60-b26612a0ec1b 1;#OFFICIAL|5d128361-bbb7-4b9a-ac60-b26612a0ec1b af4f5e3a-43d4-4ec0-a240-3f85b9912080   A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026 I, Will Day, Deputy Commission of Taxation, make the following determination. Dated   28 Janruary 2026       Will Day Deputy Commissioner of Taxation       Contents 1   Name 2   Commencement 3   Authority 4   Definitions 5   Schedules 6   When a claim may be made Schedule 1—Repeals Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016     1   Name     This instrument is the A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026 . 2   Commencement   (1)   Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.   Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1.   The whole of this instrument The day after this instrument is registered.   Note:   This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.   (2)   Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. 3   Authority     This instrument is made under subsection 17-10(2B) of the Act. 4   Definitions Note:   A number of expressions used in this instrument are defined in section 33-1 of the Act, including the following: (a)   New Zealand participant; (b)   producer rebate; (c)   rebatable wine; (d)   wine tax credit.     In this instrument: Act means the A New Tax System (Wine Equalisation Tax) Act 1999. 5   Schedules     Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. 6   When a claim may be made     A New Zealand participant may make a claim under subsection 17-10(2A) of the Act for a wine tax credit for rebatable wine at any time within 4 years after the time when the wine tax credit arises, but only if the participant was entitled to a producer rebate for the wine under subsection 19-5(2) of the Act. Note 1:   Under subsection 17-10(2A) of the Act, a New Zealand participant may make a claim for a wine tax credit under subsection 19-5(2) of the Act in the approved form. Subsection 19-5(2) of the Act sets out the conditions that need to be met for a New Zealand producer to be entitled to a producer rebate (which is provided as a wine tax credit). Note 2:   Under item number CR9 of the table in subsection 17-5(3) of the Act, a wine tax credit for a producer rebate arises immediately before the end of the financial year in which the assessable dealing occurs.   Schedule 1—Repeals Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016 1   The whole of the instrument Repeal the instrument