Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p18
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 18/45)
Character Range: 64400–66988

as if it were wine tax is to apply the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953.

17‑40  Agreement with Commissioner regarding wine tax credits
 (1) The Commissioner may enter into an agreement with you regarding the manner of calculating and claiming *wine tax credits to which you are entitled.
 (2) So far as the agreement is inconsistent with this Act, the agreement prevails.

17‑45  Notifying disallowance of wine tax credit claim
  If the Commissioner decides to disallow the whole or a part of a claim for a *wine tax credit, the Commissioner must notify you of the decision.
Note: Disallowing the whole or a part of a claim for a wine tax credit is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953).

Division 19—Producer rebates

19‑1  What this Division is about
      Wine producers are entitled to a rebate for certain dealings in wine. The rebate is provided in the form of a wine tax credit.
Note: Credit ground CR9 is producer rebates.

19‑5  Entitlement to producer rebates
 (1) You are entitled to a *producer rebate for *rebatable wine for a *financial year if:
 (a) you are the *producer of the wine; and
 (b) either:
 (i) you are liable to wine tax for an *assessable dealing in the wine during the financial year; or
 (ii) you would have been liable to wine tax for an assessable dealing in the wine during the financial year had the purchaser not *quoted for the sale at or before the time of the sale; and
 (c) if subparagraph (b)(ii) applies—the purchaser's *quote did not state an intention of dealing with the wine in a way described in subparagraph 5‑50(1)(b)(i) or (ii); and
 (d) you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and
 (e) the wine is in a *container that meets the requirements in subsection (7) at the time of the assessable dealing.
 (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) you are the *producer of the wine; and
 (c) the wine was produced in *New Zealand and exported to the indirect tax zone; and
 (d) you, or another entity, paid wine tax for an *assessable dealing in the wine during the financial year; and
 (e) you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and
 (f) the wine is in a *container that meets the requirements in subsection (7) at the