These regulations are the Taxation (Australian Wine Equalisation Tax Rebate) Regulations 2006.

These regulations come into force on the day after the date of their notification in the Gazette.

These regulations apply to Australian financial years that commence on or after 1 July 2005.

In these regulations, unless the context otherwise requires,—

(1) A New Zealand resident wine producer that wants to be approved as a New Zealand participant under Division 19 of the Australian Act may give to the Commissioner an application for approval as a New Zealand participant.

(2) An application for approval under subclause (1) must be given in the prescribed form.

The Commissioner must, after receiving an application under regulation 5,—

• (a) take the steps that the Commissioner considers are reasonable to verify whether the information provided in, and in connection with, the application is true and correct; and

• (b) consider, on the basis of information in the Commissioner's possession, whether there are any apparent matters that would prevent the New Zealand resident wine producer from being eligible for approval as a New Zealand participant under Division 19 of the Australian Act.

The Commissioner must, after processing an application for approval as a New Zealand participant under regulation 6, send the following to the Australian Commissioner to assist the Australian Commissioner to make a decision under Division 19 of the Australian Act:

• (a) the application:

• (b) advice concerning whether the Commissioner considers that the information provided in, and in connection with, the application is true and correct:

• (c) advice concerning whether, on the basis of information in the Commissioner's possession, there are any apparent matters that would prevent the New Zealand resident wine producer from being eligible for approval as a New Zealand participant under Division 19 of the Australian Act:

• (d) any other information in the Commissioner's possession that is relevant to—

  • (i) the application; or

  • (ii) the approval of the New Zealand resident wine producer as a New Zealand participant under Division 19 of the Australian Act.

(1) A New Zealand resident wine producer that is approved by the Australian Commissioner as a New Zealand participant under Division 19 of the Australian Act and that wants to claim an Australian wine producer rebate may give to the Commissioner a claim for that rebate.

(2) A claim for a rebate under subclause (1) must be given in the prescribed form.

The Commissioner must, after receipt of a claim under regulation 8,—

• (a) take the steps that the Commissioner considers are reasonable to verify whether the information provided in, and in connection with, the claim is true and correct; and

• (b) consider, on the basis of information in the Commissioner's possession, whether there are any apparent matters that would prevent the New Zealand resident wine producer from being entitled to an Australian wine producer rebate under the Australian Act.

The Commissioner must, after processing a claim under regulation 9, send the following to the Australian Commissioner to assist the Australian Commissioner to make a decision under the Australian Act:

• (a) the claim:

• (b) advice concerning whether the Commissioner considers that the information provided in, and in connection with, the claim is true and correct:

• (c) advice concerning whether, on the basis of information in the Commissioner's possession, there are any apparent matters that would prevent the New Zealand resident wine producer from being entitled to an Australian wine producer rebate under the Australian Act:

• (d) any other information in the Commissioner's possession that is relevant to—

  • (i) the claim; or

  • (ii) the approval or verification of the entitlement of the New Zealand resident wine producer to an Australian wine producer rebate under the Australian Act.

(1) An application or other document under these regulations is in the prescribed form if, and only if,—

• (a) it is in the form prescribed by the Commissioner for that kind of application or other document; and

• (b) it contains the declaration or declarations that the form requires (for example, a declaration that any information in the document is true and correct as required under sections 388-60 to 388-75 of the Taxation Administration Act 1953 (Aust)); and

• (c) it contains the information that the form requires, and any further information, statement, or document as the Commissioner requires, whether in the form or otherwise; and

• (d) it is given in the manner that the Commissioner requires (which may include electronically).

(2) Despite subclause (1), a document that satisfies subclause (1)(a), (b), and (d) but not subclause (1)(c) is also in the prescribed form if it contains the information required by the Commissioner. The Commissioner must specify the requirement in writing.

(1) The Commissioner must, in prescribing forms for the purposes of these regulations, have regard to—

• (a) the equivalent forms approved by the Australian Commissioner for the purposes of the Australian Act; and

• (b) sections 388-50 to 388-85 of the Taxation Administration Act 1953 (Aust).

(2) The Commissioner may combine in the same prescribed form more than 1 application or other document.

(3) The Commissioner may prescribe a different form for different persons or classes of person.