To be approved as a New Zealand participant for the WET rebate, you must apply and get approval. You are then eligible to claim the rebate.
Application for approval as a New Zealand participant for a wine equalisation tax rebate
Before you complete your application for the WET rebate
To make sure your claim is processed as soon as possible, send your claim to us along with:
- supporting documentation with the application for payment form
- the New Zealand export sales invoice, ensure the claim signatory is authorised to sign it
- evidence of export from New Zealand
- evidence of WET paid in Australia
- evidence of import - Australian Customs Entry Numbers (9-digit alpha or alpha-numeric format) or copy of entry (form N10) where WET paid at importation
- certified complete wholesaler's statements, including a description of and the quantities of wine sold
- acompleted calculation sheet whether it's ATOs or your own format.
Make sure the exchange rates are used correctly and the option you choose to calculate the rates is consistent.
Australian BAS (Business Activity Statements) are not evidence of WET paid.
Contact us for information about on-line auction sales in Australia, sales via cellar door and internet sales shipped to Australia through New Zealand consolidators.
The Australian Tax Office ATO sets out methods to convert NZD amounts into AUD.
ATO - methods to convert foreign currency
Wholesaler statement example
| Statement for sales of New Zealand wine under the Wine Equalisation Tax Act 1999 | ||||
|---|---|---|---|---|
| Name of entity making Statement: Australian Business Number: Address: Tel/Fax: |
Wine Co Pty Ltd |
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| New Zealand Producer Name: Address: |
A Vineyard Limited 3 Sauvignon Street Blenheim, New Zealand |
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| Details of wine imported Description(s) |
1,600 cases Merlot 1,900 cases Cab Sav 200 cases Pinot Noir |
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| Statement | ||||
| A Wine Co Pty Limited hereby states that: 1. The following sales of the New Zealand wine detailed above have been sold into the Australian domestic market at a price that includes wine equalisation tax (WET), and 2. The wine has not been exported from Australia. |
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| Sales of wine for the period 1 July XX to 30 June XX | ||||
| Inv no (s) | Date(s) | Description of wine | Received (cases) | Quantity sold |
| Previous years | ||||
| 0998 | 23/06/XX | Merlot | 15 | |
| 0800 | 24/07/XX | Cab Sav | 20 | |
| 0660 | 11/11/XX | Pinot Noir | 56 | |
| Shipments 1 July XX to 30 June XX | ||||
| Inv no (s) | Date(s) | Description of wine | Received (cases) | Quantity sold |
| 1001 | 02/12/XX | Merlot | 1,500 | 1,500 |
| 1002 | 25/03/XX | Cab Sav | 1,200 | 1,200 |
| 1003 | 25/04/XX | Merlot | 100 | 80 |
| Cab Sav | 700 | 600 | ||
| Pinot Noir | 200 | 150 | ||
| Import entry no: Dates | ||||
| ABC67MCVT | 09/12/XX | |||
| ACDHY89CN | 04/04/XX | |||
| ADF76GHTQ | 06/05/XX | |||
| Signature details: Name of person authorised to make this statement..............................John Smith |
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| Status | Stock Manager | |||
| Date | 31 July XX | |||
