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The wine equalisation tax rebate paper


On 19 September 2012 the Government introduced into Parliament amendments to the A New Tax System (Wine Equalisation Tax) Act 1999. The amendments were introduced, passed and received Royal Assent (in December 2012) with a view to ensuring that a wine producer is not entitled to the wine equalisation tax (WET) producer rebate on wine that has already had a WET producer rebate claimed on it. This issue,particular to blending arrangements, is one which has recently been at the forefront of the Commissioner’s and Treasury’s mind in the context of the WET rebate; other issues including the application of the “associated producer” provisions and perceived uncommercial arrangements being entered into with a view to take advantage of the WET rebate.

This paper focuses on ensuring that attendees walk away with:

  • a detailed understanding of the recent changes to the WET rebate and the impact on their clients
  • an understanding of the WET Grouping provisions and how these apply within Family Groups
  • what to expect if (when?) an ATO auditor comes calling.

Author profile:

Author Photo - Brett Zimmermann CTA
Brett Zimmermann CTA
Brett Zimmermann is a Senior Associate with DW Fox Tucker Lawyers and has practiced tax and commercial law for many years advising and assisting clients in many varied matters; the conduct and resolution of tax (& other) disputes, asset and business restructures, liquidations, trusts and equity law to mention the main. Brett lectures taxation law to both undergraduate and masters students at the University of Adelaide, and writes detailed commentary for leading legal commentary service Thomson Reuters, primarily in the area of capital gains tax and tax losses. Brett is also asked to present nationally and locally on capital gains tax, wine equalisation tax and SA’s landholder stamp duty provisions. Current at 17 August 2016 Click here to expand/collapse more articles by Brett ZIMMERMANN.

This was presented at Agribusiness - Planning to Succeed.

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