A New Tax System (Wine Equalisation Tax) Act 1999
If you are * registered or * required to be registered , you may make a claim for a * wine tax credit (other than a claim for a * producer rebate under subsection 19-5(2) ) by including the amount of the wine tax credit in the * reduction of your * net amount for the * tax period in question under section 21-15 .
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If you are not * registered or * required to be registered , you may make a claim for a * wine tax credit (other than a claim for a * producer rebate under subsection 19-5(2) ) in the * approved form . The claim must be accompanied by such supporting evidence as the Commissioner requires.
(2A)
If you are a * New Zealand participant , you may make a claim for a * wine tax credit under subsection 19-5(2) in the * approved form . The claim must be accompanied by such supporting evidence as the Commissioner requires.
(2B)
The Commissioner may determine, by legislative instrument, the time or times during which claims for * wine tax credits under subsection 19-5(2) may be made.
(3)
A claim under subsection (2) or (2A) must be lodged with the Commissioner within 4 years after the time when the * wine tax credit arises.
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