Australia: Consultation on draft legislation providing New Zealand wine exporter producer rebate

Consultation closes December 5, 2025.

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november 6, 2025

The Australian Taxation Office (ATO) released for consultation draft legislation (LI 2025/D23) that would allow eligible New Zealand wine producers that export wine to Australia to claim a producer rebate for the wine equalization tax in the form of a wine tax credit, at any time within four years after the wine tax credit arises.

The draft legislation repeals and replaces “Wine Equalization Tax New Zealand Producer Rebate Claim Lodgement Determination (No. 34) 2016,” which would otherwise sunset on April 1, 2026, and has the same substantive effect.

The consultation closes on December 5, 2025.

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