Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p21
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 21/45)
Character Range: 71533–74227

in *New Zealand; and
 (b) the rebatable wine has been, or is likely to be, exported to the indirect tax zone.
 (3) If the Commissioner, after consideration of your application, is satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must, by written instrument, approve you as a *New Zealand participant.
 (4) The Commissioner must decide the date of effect of that approval and include that date in the instrument of approval. That date may be the day of the decision, or a day before or after that day.
Note: Deciding under this subsection the date of effect of any approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953).
 (5) If the Commissioner approves you as a *New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that you have been so approved and of the date from which the approval has effect.
 (6) If the Commissioner, after consideration of your application, is not satisfied of the matters referred to in subsection (2) in relation to you, the Commissioner must:
 (a) by written instrument, refuse to approve you as a *New Zealand participant; and
 (b) by notice in writing sent to you, inform you that the Commissioner has so decided and of the reasons for that decision.
Note: Refusing to approve an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953).
 (7) An instrument of approval under subsection (3) and an instrument refusing approval under subsection (6) are not legislative instruments.

19‑8  Revoking an approval as a New Zealand participant
 (1) If, at any time, the Commissioner becomes aware that you cease to satisfy the criteria for approval as a *New Zealand participant, the Commissioner must, by written instrument, revoke your approval.
Note: Revoking under this subsection the approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953).
 (2) The Commissioner must decide the date of effect of that revocation and include that date in the instrument of revocation. That date may be the day of the decision, or a day before or after that day.
Note: Deciding under this subsection the date of effect of any revocation of an approval as a New Zealand participant is a reviewable wine tax decision (see Subdivision 111‑C in Schedule 1 to the Taxation Administration Act 1953).
 (3) If the Commissioner revokes your approval as a *New Zealand participant, the Commissioner must,