Private ruling: Producer/Associated Producer
Published: March 2014
Ruling period: 1 July 2013 to 30 June 2015.

Ruling: Q1: 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? | A1: Yes, you are entitled to a producer rebate in both the scenarios described (a&b). | Q2: 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? | A2: No


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