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Tax Administration Act 1994

Purpose and construction

4B: Application of Act in relation to Australian wine producer rebate

You could also call this:

"How the law applies to Australian wine producer rebates"

Illustration for Tax Administration Act 1994

This Act applies to you if you are dealing with Australian wine producer rebates. You can find more information about these rebates in a regulation made under section CV 8 of the Income Tax Act 2007. The Act treats your claims and payments for Australian wine producer rebates like tax applications and refunds.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350130.

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Part 1Purpose and construction

4BApplication of Act in relation to Australian wine producer rebate

  1. This section governs the application of this Act in relation to the rights and obligations of a person under a regulation made under section CV 8 of the Income Tax Act 2007, which relates to Australian wine producer rebates.

  2. This Act applies to the rights and obligations as if—

  3. a person's claim for approval in respect of an Australian wine producer rebate were an application made by the person to the Commissioner for registration in respect of the administration of a tax imposed by an Inland Revenue Act:
    1. a person's claim for a payment of an Australian wine producer rebate were an application by the person to the Commissioner for a refund of a tax imposed by an Inland Revenue Act:
      1. a decision concerning an entitlement of the person to a payment of an Australian wine producer rebate were a decision by the Federal Commissioner of Taxation for Australia concerning an entitlement of the person to a refund of a tax imposed by the Commonwealth of Australia:
        1. a payment to the person of an Australian wine producer rebate were a refund by the Federal Commissioner of Taxation for Australia of a tax imposed by the Commonwealth of Australia.

          Notes
          • Section 4B: inserted, on , by section 10 of the Taxation (Urgent Measures) Act 2005 (2005 No 121).
          • Section 4B(1): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).