Products WET applies to
WET applies to the following beverages where they contain more than 1.15% by volume of ethyl alcohol:
- grape wine, including sparkling and some fortified wine
- grape wine products (such as marsala)
- fruit wines and vegetable wines
- cider, perry, mead and sake.
For the purposes of WET these products are all referred to as wine.
When wine is fortified, either WET or excise applies, depending on the type of wine and its alcoholic strength.
For wine that can be fortified (such as grape wine, grape wine products and fruit or vegetable wines), the end product must not contain more than 22% alcohol by volume to remain subject to WET.
Products WET doesn't apply to
WET doesn't apply to the following beverages:
If these beverages have an alcohol content of more than 1.15% they are subject either to excise duty (if they’re manufactured in Australia) or customs duty (if they’re imported).
WET applies to beverages that contain more than 1.15% by volume of ethyl alcohol and meet the definition of wine. This includes grape wine, grape wine products, fruit or vegetable wine, cider, perry, mead and sake.