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Industry guidelines Ngā aratohu ahumahi

Claiming the wine equalisation tax (WET) rebate

Completing the form

If you are an approved New Zealand participant for the WET rebate and have an excise identification number (EIN), you need to download and complete an Application for payment of wine equalisation tax (WET) rebate by an approved New Zealand participant to claim the rebate.

You also need to send the appropriate original supporting documents. They will be returned once your claim has been processed.

You will need to complete the Wine equalisation producer rebate calculation sheet for New Zealand wine producers and send it in with your claim.

Send your claim form and the supporting documents to:

WET rebate
PO Box 33150
Takapuna 0740
New Zealand

Common errors in submitting claims

  • Claims sent directly to the Australian Tax Office instead of to New Zealand Inland Revenue.
  • Application for payment forms not presented with supporting documentation.
  • Claim signatory not authorised.
  • New Zealand export sales invoices not provided.
  • Evidence of export from New Zealand not provided.
  • "Evidence of WET paid in Australia" not supplied.
  • Calculation sheet (ATO or own format) not completed.
  • Exchange rates incorrectly used and option not consistent.
  • Wholesaler's statements not certified, incomplete or vague as to actual description and quantities of wine sold.
  • No evidence of import provided - Australian Customs Entry Numbers (9 digit alpha or alpha-numeric format) or copy of entry (form N10) where WET paid at importation. (Note: Wholesaler's statements are evidence of WET paid, not "import into Australia").
  • Australian BAS (Business Activity Statements) presented as evidence of WET paid (not specific to New  Zealand producer thus not sufficient evidence of WET paid).

For information on on-line auction sales in Australia, sales via cellar door/internet sales shipped to Australia via NZ consolidators please contact New Zealand Inland Revenue.

Average Reserve Bank New Zealand (RBNZ) rate

Year Period Rate
2018
July 17 - June 18
0.9220
2017
July 16 - June 17
0.9448
2016
July 15 - June 16
0.9172
2015
July 14 - June 15
0.9305

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  

Find out more

Read or download the:

Contact us

You can either:

  • phone us on 0800 443 773
  • send us a fax on (09) 984 3082
  • email us at wet.rebate@ird.govt.nz, or
  • write to us at WET Rebate, P O Box 33150, Takapuna 0740.