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  • Products WET applies to

    Explains what wine equalisation tax (WET) applies to and what it doesn't apply to.

    When WET applies

    Regardless of the size of the container in which they are packaged, WET applies to the following beverages where they contain more than 1.15% by volume of ethyl alcohol:

    For the purposes of WET these products are all referred to as wine.

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    Fortified 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.

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    Products WET doesn't apply to

    WET doesn't apply to the following beverages:

    • beer
    • spirits
    • liqueurs
    • pre-mixed spirits
    • some flavoured ciders
    • ready-to-drink designer drinks.

    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).

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    Last modified: 11 Jul 2019QC 22736