You will generally be required to pay Wine Equalisation Tax (WET) if you:
- Make wine or import wine for consumption in Australia; or
- If you sell wine wholesale.
WET is a value based tax of 29% which generally applies (unless eligible for an exemption) on the last wholesale sale of wine, usually between the wholesaler and the retailer. You can process your WET requirements via your monthly or quarterly Business Activity Statement (BAS).
WET applies to a number of alcoholic beverages that contain more than 1.15% by volume of ethyl alcohol.
Wine includes any of the following alcoholic products:
- Grape wine, including sparkling wine and fortified wine;
- Grape wine products such as marsala, vermouth, wine cocktails and creams;
- Other fruit wines and vegetable wines, including fortified fruit wines and vegetable wines;
- Cider and perry; and
- Mead and sake, including fortified mead.
Please consult the Contact Officer for more information.
A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.
To be involved in the WET system, you need to be registered for Goods and Services Tax (GST), have an Australian business number (ABN) and have a WET business account so you can complete the WET section on your BAS.
If you are not required to register for GST you do not have to pay WET other than for imported wine.
Please consult the Contact Officer for more information regarding eligibility requirements.
No fees are required.
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations
A New Tax System (Wine Equalisation Tax) Act 1999 (Australian Government)
A New Tax System (Wine Equalisation Tax) Regulations 2000 (Australian Government)
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