Wholesale sales

WET applies to all wholesale sales of wine in Australia but is generally paid only on the last wholesale sale – such as a sale from a winery or distributor to a restaurant or bottle shop.

If there's an earlier wholesale sale before the wine reaches the retailer – for example, a sale from a winery to a distributor – it's exempt from WET if the sale is GST-free, or the buyer quotes their ABN to the seller. This is known as buying under quote.

So, if you're:

  • selling wine wholesale, and
  • registered or required to be registered for GST

then you must:

  • charge WET on the sale, and
  • show the amount of WET on the invoice


  • you receive a valid ABN quotation from the buyer at or before the time of sale, or
  • the sale is GST-free.

If you regularly sell wine to buyers who are entitled to quote their ABN, they can provide you with a periodic quotation to cover their eligible wine purchases for up to one year (so that they don't need to provide you with a quotation every time they buy wine).

You should monitor the dates on these periodic quotations to ensure the quotes are still valid.

Next step:

See also:

Last modified: 03 Dec 2015QC 22742