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  • Wine equalisation tax gap 2017-18

    This information is for historical purposes only. If you require previously published content for past estimates, please email

    In this document, you'll find information about estimating the wine equalisation tax (WET) gap. This gap forms a part of our overall tax performance program.

    WET is paid on wine and selected products (such as cider, perry, mead and sake) consumed in Australia, and applies either:

    • at the last wholesale sale to a retailer
    • to direct sales from wine producers to consumers.

    The WET system includes a producer rebate scheme which entitles the producers of wine and selected products to a rebate of up to $350,000 per financial year. This effectively makes the first $1.2 million of domestic wholesale sales exempt from WET.

    The maximum producer rebate was reduced from $500,000 to $350,000 from the 2018–19 financial year.

    For the 2017–18 year we estimate a net WET gap of 3.1% or $27 million. In other words, around 97% of the total theoretical tax liability was paid in 2017–18.

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      Last modified: 13 May 2022QC 69580