Guide to wine equalisation tax

Lodging and paying

The due date for lodging and paying is pre-printed at the top right-hand corner of your BAS. You can lodge and pay electronically, by mail or in person, but you need to do it on time to avoid interest and penalties. Even if you have no amounts to report, it's still important to make sure we receive your BAS by the due date.

Checklist

Before you lodge your BAS, make sure you have:

• filled in WET labels 1C and 1D, including writing '0' if you have nothing to report
• checked your calculations
• copied amounts correctly between labels
• signed and dated your BAS.

And don't forget to lodge and pay any amounts owing by the due date.

Sections within Reporting and paying WET

• Label 1C Wine equalisation tax payable
• Label 1D Wine equalisation tax refundable
• Adding or removing a WET business account
• Lodging and paying