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Parliament last week passed the Treasury Laws Amendment (2017 Measures No. 4) Bill 2017. Among other things, the Bill introduces additional eligibility criteria for the wine equalisation tax (WET) producer rebate; provides that a purchaser of wine is only able to claim a WET credit for WET included in the purchase price of that wine if it makes a taxable dealing with the wine; reduces the WET producer rebate cap from $500 000 to $350 000; amends the timing of the application of the associated producers rule; and removes the earlier producer rebate
A summary of these changes can be found on pages 8 – 11 of the Explanatory Memorandum: http://parlinfo.aph.gov.au/parlInfo/download/legislation/ems/r5922_ems_3e1280ef-bb97-47e3-a799-0dff4600fc2f/upload_pdf/636295.pdf;fileType=application%2Fpdf
