Remake of sunsetting Wine Equalisation Tax regulations

This consultation process has now been completed.
Consultation Type
Exposure Draft

Key Documents

The existing A New Tax System (Wine Equalisation Tax) Regulations 2000 are scheduled to sunset on 1 October 2019.

The draft A New Tax System (Wine Equalisation Tax) Regulations 2019 are being made to ensure the ongoing operation of the Tourist Refund Scheme as it applies to Wine Equalisation Tax (WET) and ensure continuity in the definitions of wine, fruit wine and mead used for WET purposes.

The draft regulations do not alter the substantive meaning or operation of the existing regulations. Minor technical changes have been made to reflect current drafting practice and omit provisions that are no longer operative. Transitional provisions are included in the draft regulations to ensure the Tourism Refund Scheme applies to purchases made before 1 October 2019.

Further details on the draft regulations are contained in the Explanatory Statement. The community’s views are sought on the draft regulations.


No submissions are currently available.