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  • When you have to pay WET

    If you make wine, import wine into Australia or sell it by wholesale, you normally have to pay WET. It's a once-off tax on the value of the wine and applies when you sell or deal with wine:

    WET is designed to tax the last wholesale sale of wine in Australia. Usually this is a sale from a wholesaler to a retailer.

    Transactions are exempt from WET when:

    • the transaction happens 'under quote' (the buyer quotes their ABN to the seller in the approved form)
      • this typically happens when there is an earlier wholesale transaction, such as between a producer and distributor, before the wine reaches the retailer
    • the wine is GST-free – for example, it's being exported and WET has not already been paid on the wine.
    Last modified: 11 Oct 2017QC 22739