Wine equalisation tax (WET)

Access wine equalisation tax (WET) approved forms.

Last updated 20 January 2025

List of approved forms – WET
Title	Approved form legislative reference	NAT number
Application for approval as a New Zealand participant for a wine equalisation tax (WET) rebate	Subsection 19-7(1) of A New Tax System (Wine Equalisation Tax) Act 1999. Paragraph 355-25(2)(g) of Schedule 1 to the Taxation Administration Act 1953. Subsection 8AAZLH(2)External Link to the Taxation Administration Act 1953.	15344
Application for payment of wine equalisation tax (WET) rebate by an approved New Zealand participant	Subsection 17-10(2A) of A New Tax System (Wine Equalisation Tax) Act 1999. Subsection 8AAZLH(2)External Link to the Taxation Administration Act 1953.	14199 and 15345
Buying wine under quote	Section 13-20 of A New Tax System (Wine Equalisation Tax) Act 1999. Section 13-15 of A New Tax System (Wine Equalisation Tax) Act 1999.	No NAT number
Buying wine under quote – 2018 vintage and later	Section 13-20 of A New Tax System (Wine Equalisation Tax) Act 1999. Section 13-15 of A New Tax System (Wine Equalisation Tax) Act 1999.	No NAT number
Quoting to Comptroller-General of Customs	Section 13-20 of A New Tax System (Wine Equalisation Tax) Act 1999.	No NAT number
Wine Producer Rebate Notification	Subsection 19-17(3) of A New Tax System (Wine Equalisation Tax) Act 1999.	No NAT number

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