The Department of Immigration and Border Protection (DIBP) administers and collects WET payable on wine imported into Australia, including wine that is part of your personal effects and wine sent to you as a gift from overseas.
WET is payable at the time of importation unless you're entitled to defer the WET by quoting your ABN, or certain other import-related exemptions apply.
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If you export wine and then re-import the same wine without paying tax on the importation, and you later sell that wine by retail sale or use it yourself, you'll need to repay any previously claimed WET credit for the wine.
WET is payable on wine imported into Australia.