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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
12 345 678 910
12 Merlot Street
Winetown, Adelaide

 
New Zealand Producer Name:
Address:
A Vineyard Limited
3 Sauvignon Street
Blenheim, New Zealand
Details of wine imported
Description(s)
1,600 cases Merlot
1,900 cases Cab Sav
200 cases Pinot Noir
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.
 
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
Status Stock Manager  
Date 31 July XX  

Claim the wine equalisation tax WET rebate