the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006 
Reference: EXC 2006/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Wine Equalisation Tax) Act 1999
Date of issue: 23 March 2006
Signatory: Stephen Neil Olesen Deputy Commissioner and Delegate of the Commissioner
Registration number: F2006L00925
Registration date: 24 March 2006


Citation | 1. This determination may be cited as the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006 . | Commencement | 2. This determination commences on 1 July 2006 or the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005, whichever is the later. | Application of determination | 3. This determination applies to approved New Zealand participants entitled to claim the wine producer rebate and sets out the time when the claim for the rebate may be made. | Definitions | 4. Terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999. | When the claim may be lodged | 5. Where an approved New Zealand participant is entitled to make a producer rebate claim, the claim may be made at any time after the entitlement to the rebate arises and within 4 years after that entitlement arises. Note: Entitlement to the producer rebate arises immediately before the end of the Australian financial year in which the relevant taxable dealing takes place.