Document ID: chunk:federal_register_of_legislation:C2017A00094:clause:1_8:p1
Version: federal_register_of_legislation:C2017A00094
Segment Type: clause
Provision Reference: sch 1 cl 8 (pt 1/3)
Character Range: 4741–7343

8  Section 19‑5
Repeal the section, substitute:

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 time of the assessable dealing.
 (3) You satisfy the requirements in this subsection for wine if you own the *source product for the wine throughout the period:
 (a) starting:
 (i) if that source product is covered by paragraph (4)(a), (b), (c) or (d)—immediately before the crushing of that source product; or
 (ii) if that source product is covered by paragraph (4)(e) or (f)—immediately before the initial fermentation of that source product; and
 (b) ending when the wine is placed in a *container that meets the requirements in subsection (7).
 (4) The source product for wine is:
 (a) for *grape wine—the fresh grapes from which the grape wine is produced; or
 (b) for *grape wine products—the fresh grapes from which the grape wine products are produced; or
 (c) for *fruit or vegetable wine—the fruit or vegetables from which the fruit or vegetable wine is produced; or
 (d) for *cider or perry—the apples or pears from which the cider or perry is produced; or
 (e) for *mead—the honey from which the mead is produced; or
 (f)