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CV 6: Crown Research Institutes
or “Money received by Crown Research Institutes for certain activities counts as income”
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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Next up: CV 8: Regulations: Australian wine producer rebate

or “Rules for New Zealand winemakers to claim rebates on wine sold in Australia”
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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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