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Approved quoting forms

Use these forms if you wish to quote to defer your wine equalisation tax (WET) payment or become exempt from paying WET.

Last updated 30 August 2018

You can use these forms to buy wine under quote and to notify the seller of your intention to use wine differently than indicated in a periodic quote you have previously provided.

If you're importing wine, use the quotation to the Department of Home Affairs form to quote your Australian business number (ABN) to the Department of Home Affairs.

See also:

Approved quoting forms

The requirements for each type of quoting form are listed below, or you can download the Approved quoting form templates (DOCX, 67KB)This link will download a file.

One-off quote

A quotation of an ABN must include the following information:

  • Quotation under the A New Tax System (Wine Equalisation Tax) Act 1999.
  • The entity named below hereby quotes Australian business number: (insert number).
  • The entity hereby notifies you that it intends to:
    • have a taxable dealing with the wine; or
    • intends to
      • use the wine as an input into manufacture or other treatment or processing
      • make a GST-free supply of the wine
      • sell the wine to an entity quoting its ABN
       
    • Note: If the entity is purchasing the wine from a wine producer it must indicate which of the above is applicable to it by placing a cross in the relevant box. Only one box should be completed
     
  • Name of entity to whom quote is made
  • Australian business number (ABN) of entity to whom the quote is made
  • Name of entity quoting
  • Name of individual authorised to quote
  • Signature of individual authorised to quote
  • Date

Periodic quote

A periodic quotation of an ABN must include the following information:

  • Quotation under the A New Tax System (Wine Equalisation Tax) Act 1999.
  • The entity named below hereby quotes Australian Business Number (insert number) in respect of all wine purchased during the period (DD/MM/YYYY) to (DD/MM/YYYY) inclusive, except wine in respect of which a separate one-off quotation has been provided, and wine in respect of which the entity notifies you to the contrary at or before the time of the relevant assessable dealing with that wine.
  • The entity declares that at the time of making this periodic quote it intends to have a taxable dealing with all the wine it purchases, however, it undertakes to notify you at or before the time of the relevant assessable dealing if this intention changes for a particular purchase.
  • The entity declares that at the time of making this periodic quote it intends to:
    • use the wine as an input in manufacture or other treatment or processing
    • make a GST-free supply of the wine, or
    • sell the wine to an entity quoting its Australian Business Number for all the wine it purchases
      • However, it undertakes to notify you at or before the time of the relevant assessable dealing if this intention changes for a particular purchase.
       
    • Note: If the entity is purchasing the wine from a wine producer it must indicate which of the above is applicable to it by placing a cross in the relevant box. Only one box should be completed.
     
  • Name of entity to whom quote is made
  • Australian Business Number of entity to whom the quote is made
  • Name of entity quoting
  • Name of individual authorised to quote
  • Signature of individual authorised to quote
  • Date

Note: The maximum period that can be covered by a periodic quotation is one year. 

Not entitled to quote for a purchase covered by periodic quote

If an entity has a periodic quotation in place but it is not entitled to quote on a particular transaction it should provide the supplier with a notification that includes the following information:

  • Notification for the purposes of subsection 13-15(3) of the A New Tax System (Wine Equalisation Tax) Act 1999.
  • The entity named below hereby notifies you that it is not quoting for the purchase of the following wine:
    • Description of the wine
    • Date of transaction
    • ABN of entity to whom periodic quote was made
    • Name of entity which made the periodic quote
    • ABN of entity which made the periodic quote
    • Name of individual authorised to make this declaration
    • Signature of individual authorised to make this declaration
    • Date
     

Quotation to Department of Home Affairs

A quotation to the Department of Home Affairs must contain the following information:

  • Quotation under the A New Tax System (Wine Equalisation Tax) Act 1999.
  • ABN (insert number) is hereby quoted in relation to the importation of wine as described above at line number/s (insert relevant line numbers).

Note: The Customs Broker must:

  • enter the client's Australian Business Number in the space provided in the quotation form
  • specify in writing (in the space provided in the quotation form), the particular wine for which they are quoting their client's ABN.

QC17749