Wine Equalisation Tax (WET) - Australian Government

Service summary

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.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

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.

Duration

As specified.

Fees

 TypeDescription
ApplyApplication

No fees are required.

Administering agency

Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Act(s) name

A New Tax System (Wine Equalisation Tax) Act 1999 (Australian Government)

Regulation(s) name

A New Tax System (Wine Equalisation Tax) Regulations 2000 (Australian Government)

Contact details

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations


Operating address:
Woden Service Centre, Penrhyn House
6 Bowes Street
Woden
Australian Capital Territory 2606
Mailing address:
GPO BOX 9990
Canberra, Australian Capital Territory 2601

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations


Operating address:
Shop 1
32 Martin Place
Sydney
New South Wales 2000
Mailing address:
GPO BOX 9990
Sydney, Western Australia 2001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations


Operating address:
24 Knuckey Street
Darwin
Northern Territory 0800
Mailing address:
GPO BOX 9990
Darwin, Northern Territory 0801

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations


Operating address:
Suncorp Plaza
Opposite King George Square
Brisbane City
Queensland 4000
Mailing address:
GPO BOX 9990
Brisbane, Queensland 4001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations


Operating address:
88 Grenfell Street
Adelaide
South Australia 5000
Mailing address:
GPO BOX 9990
Adelaide, South Australia 5001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations


Operating address:
200 Collins Street
Hobart
Tasmania 7000
Mailing address:
GPO BOX 9990
Hobart, Tasmania 7001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations


Operating address:
Collins Square
747 Collins Street
Docklands
Victoria 3008
Mailing address:
GPO BOX 9990
Melbourne, Victoria 3001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations


Operating address:
Shop 15, Wesley Quarter
770 Hay Street
Perth
Western Australia 6000
Mailing address:
GPO BOX 9990
Perth, Western Australia 6001

Phone:

137226

Supporting information

Disclaimer

The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.