you *purchased wine under quote from the *producer of the wine; and

in your *quote you did not state that you have the intention of dealing with the wine in one of the following ways:

a way described in paragraph 13-5(1)(c) or (d);

by sale to an entity that will quote for the sale; and

you cause an *assessable dealing with the wine that is a dealing in a way described in subparagraph (b)(i) or (ii).

(a) disregard paragraph (g) of the definition of application to own use in section 33-1; and

treat the matter referred to in that paragraph as being an application to own use.

you are the *producer of the wine; and

either:

you are liable to wine tax for an *assessable dealing in the wine during the financial year; or

you would have been liable to wine tax for an assessable dealing in the wine during the financial year had the purchaser not *quoted for the sale at or before the time of the sale; and

if subparagraph (b)(ii) applies—the purchaser’s *quote did not state an intention of dealing with the wine in a way described in subparagraph 5-50(1)(b)(i) or (ii); and

you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and

the wine is in a *container that meets the requirements in subsection (7) at the time of the assessable dealing.

you are approved as a *New Zealand participant; and

you are the *producer of the wine; and

the wine was produced in *New Zealand and exported to the indirect tax zone; and

you, or another entity, paid wine tax for an *assessable dealing in the wine during the financial year; and

you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and

the wine is in a *container that meets the requirements in subsection (7) at the time of the assessable dealing.

starting:

if that source product is covered by paragraph (4)(a), (b), (c) or (d)—immediately before the crushing of that source product; or

if that source product is covered by paragraph (4)(e) or (f)—immediately before the initial fermentation of that source product; and

ending when the wine is placed in a *container that meets the requirements in subsection (7).

for *grape wine—the fresh grapes from which the grape wine is produced; or

for *grape wine products—the fresh grapes from which the grape wine products are produced; or

for *fruit or vegetable wine—the fruit or vegetables from which the fruit or vegetable wine is produced; or

for *cider or perry—the apples or pears from which the cider or perry is produced; or

for *mead—the honey from which the mead is produced; or

for *sake—the rice from which the sake is produced.

grape spirit;

brandy;

alcohol used in preparing vegetable extracts (including spices, herbs and grasses);

ethyl alcohol from a source as specified in the regulations for the purposes of paragraph 31-4(b), 31-5(b), 31-6(b) or 31-7(b);

water;

if no more than 10% of the wine (measured by volume) is grape juice concentrate that you have caused to be added to the wine—that grape juice concentrate;

if no more than 1% of the wine (measured by volume) is another substance that you have caused to be added to the wine—that other substance.

any of the following requirements are satisfied:

the container is suitable for *retail sale and the volume of the container does not exceed 5 litres;

if the wine is *cider or perry—the container is suitable for retail sale of portions of the contents of the container and the volume of the container does not exceed 51 litres; and

the container in which the wine is placed at the time of the *assessable dealing is branded by a trade mark applied to the container; and

the trade mark identifies, or can readily be associated with, the *producer of the wine; and

the trade mark is owned by:

the producer of the wine; or

an entity that is an *associated producer of the producer of the wine for the *financial year in which the assessable dealing occurs because it satisfies the requirement in paragraph 19-20(1)(a) (on the assumption that it were a producer); and

the trade mark is:

(i) a trade mark (within the meaning of the Trade Marks Act 1995); or

(ii) if paragraphs (2)(a), (b) and (c) apply—a trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand); and

the trade mark satisfies any of the following requirements:

(i) the trade mark is a registered trade mark (within the meaning of the Trade Marks Act 1995);

(ii) if paragraphs (2)(a), (b) and (c) apply—the trade mark is a registered trade mark (within the meaning of the Trade Marks Act 2002 of New Zealand);

(iii) an application for registration of the trade mark under the Trade Marks Act 1995 satisfies the requirements under that Act for the application to be pending (within the meaning of that Act);

(iv) if paragraphs (2)(a), (b) and (c) apply—an application for registration of the trade mark under the Trade Marks Act 2002 of New Zealand satisfies requirements under that Act that are equivalent to the requirements mentioned in subparagraph (iii);

the trade mark has been used by the producer of the wine throughout the period beginning on 1 July 2015 and ending at the time of the assessable dealing.

an entity that *manufactures the wine; or

an entity that satisfies the following requirements:

(i) the entity (the first entity) supplies another entity with the *source product from which the wine is manufactured;

the other entity manufactures the wine on behalf of the first entity.

(a) in a case where the source product for the wine is covered by paragraph 19-5(4)(a), (b), (c) or (d) of the A New Tax System (Wine Equalisation Tax) Act 1999—the crushing of the source product for more than 50% of the wine (measured by volume) occurred on or after 1 January 2018; or

in a case where the source product for the wine is covered by paragraph 19-5(4)(e) or (f) of that Act—the initial fermentation of the source product for more than 50% of the wine (measured by volume) started on or after 1 January 2018.

in a case where the source product for the wine is covered by paragraph 19-5(4)(a), (b), (c) or (d) of that Act—the crushing of the source product for more than 50% of the wine (measured by volume) occurred before 1 January 2018; and

in a case where the source product for the wine is covered by paragraph 19-5(4)(e) or (f) of that Act—the initial fermentation of the source product for more than 50% of the wine (measured by volume) started before 1 January 2018; and

the producer of the wine owned the wine throughout the period:

starting immediately before 1 January 2018; and

ending at the time of the assessable dealing; and

the assessable dealing is covered by subitem (2) or (3).

the time of the dealing is before 1 July 2023; and

the wine is in a container at the time of the dealing, and any of the following requirements are satisfied:

that container clearly displays the vintage date of the wine;

the wine had been placed in that container before 1 July 2018.

the time of the dealing is before 1 July 2025; and

on 1 January 2018:

the wine was in the process of being manufactured into fortified wine; or

the wine was fortified wine, and was already in the container in which it was placed at the time of the assessable dealing.

the wine is fortified wine;

(b) the fortified wine was manufactured using wine (the stored wine) that was stored in tanks or in barrels (but not in bottles) immediately before 1 January 2018;

the producer of the fortified wine owned the stored wine immediately before 1 January 2018.

the financial year:

started at a time before the commencement of this Part; and

ended at a time after the commencement of this Part; and

the requirements in paragraphs (a), (b) or (c) of that subsection are satisfied at any time during the period:

starting on the day of commencement of this Part; and

ending on the last day of the financial year.

choose to transfer a loss; or

choose an asset roll-over; or

choose to transfer a loss and choose an asset roll-over.

(a) for an entity that is a trustee of a *complying superannuation fund (the original fund)—its assets included assets other than:

a *complying superannuation life insurance policy; or

units in a *pooled superannuation trust; or

(b) for an entity that is a *life insurance company—a complying superannuation life insurance policy issued by the entity was held by a complying superannuation fund (the original fund); or

(c) for an entity that is a trustee of a pooled superannuation trust—units in the trust were held by a complying superannuation fund (the original fund); or

for an entity that is the trustee of a trust (other than a trustee for which paragraph (c) is satisfied)—all or substantially all of the units in the trust were wholly owned, directly or indirectly (through one or more interposed entities), by one or more of the following:

(i) a trustee of a complying superannuation fund (the original fund);

(ii) a life insurance company that has issued a complying superannuation life insurance policy that, just before the arrangement was made, was held by a complying superannuation fund (the original fund);

(iii) a trustee of a pooled superannuation trust that has issued units that, just before the arrangement was made, were held by a complying superannuation fund (the original fund).

(a) under the *arrangement at a particular time (the completion time), the original fund attributes to a *MySuper product an *accrued default amount of a person who is a member (within the meaning of the Superannuation Industry (Supervision) Act 1993); and

the amount is so attributed as a result of an election made under paragraph 29SAA(1)(a) of that Act.

the investment structure of the class of beneficial interest to which the *accrued default amount is attributed just before the completion time; and

the investment structure of the *MySuper product;

subsection (2) applies to the asset; and

subsection (3) applies to the CGT event.

in a case where the transferring entity is a trustee of a *complying superannuation fund—the asset is reasonably attributable to the *accrued default amount of the member; or

in a case where the transferring entity is a *life insurance company—the asset is reasonably attributable to:

the accrued default amount of the member; and

a *complying superannuation life insurance policy issued by the transferring entity and held by the original fund; or

in a case where the transferring entity is a trustee of a *pooled superannuation trust—the asset is reasonably attributable to:

the accrued default amount of the member; and

units in a pooled superannuation trust issued by the transferring entity and held by the original fund; or

in a case where the transferring entity is a trustee of a trust (other than a trustee for which paragraph 311-12(2)(c) is satisfied)—the asset is reasonably attributable to the accrued default amount of the member.

a trustee of the original fund;

a *life insurance company with which a *complying superannuation life insurance policy is held by the original fund just after the completion time;

a trustee of a *pooled superannuation trust in which units are held by the original fund just after the completion time;

a trustee of a trust in which all or substantially all of the units are wholly owned, directly or indirectly (through one or more interposed entities), just after the completion time by one or more of the following:

a trustee of the original fund;

a life insurance company with which a complying superannuation life insurance policy is held by the original fund just after the completion time;

a trustee of a pooled superannuation trust in which units are held by the original fund just after the completion time.