Wine Equalisation Tax Ruling

WETR 2004/1W

Wine equalisation tax: the operation of the wine equalisation tax system

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FOI status:

Notice of Withdrawal

Wine Equalisation Tax Ruling WETR 2004/1 is withdrawn with effect from today.

1. Wine Equalisation Tax Ruling WETR 2004/1 explains how the wine tax system operates and which alcoholic products are covered by the wine tax as provided by A New Tax System (Wine Equalisation Tax) Act 1999.

2. WETR 2004/1 is replaced by the following two rulings:

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WETR 2009/1 Wine equalisation tax: the operation of the wine equalisation tax system; and

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WETR 2009/2: Wine equalisation tax: operation of the producer rebate for other than New Zealand participants.

3. The Commissioner's views set out in WETR 2009/1 and WETR 2009/2 are consistent with those set out in WETR 2004/1. WETR 2009/1 and WETR 2009/2 further explain and clarify some of the Commissioner's views addressed in WETR 2004/1.

Commissioner of Taxation
24 June 2009

References

ATO references:
NO 2006/20258