Wine equalisation tax rebate: Tightened eligibility criteria

In the 2016-17 Budget, the Government announced that it will address integrity concerns with the wine equalisation tax rebate and better target support to small wine producers in rural and regional Australia. As part of these reforms, the Government announced it would introduce tightened eligibility criteria with the final details settled through consultation.

This implementation paper sets out the Government’s proposed approach to implement the tightened eligibility criteria. The Government welcomes the wine industry’s views on the proposed implementation approach.