Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Income - Income specific to certain entities

CV 7: Australian wine producer rebate

You could also call this:

“New Zealand winemakers must include Australian rebates in their income”

If you’re a New Zealand wine producer living in New Zealand, and you get an Australian wine producer rebate, you need to count it as part of your income. This means you’ll need to include it when you’re working out how much money you’ve made.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513099.

Topics:
Money and consumer rights > Taxes
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CV 8: Regulations: Australian wine producer rebate, or

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Part C Income
Income specific to certain entities

CV 7Australian wine producer rebate

  1. An amount of Australian wine producer rebate derived by a New Zealand resident wine producer is income of the wine producer.

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