Advice under development – excise issues

We are developing advice and guidance on the following excise issues.

• [3904] Attribution of WET

[3904] Attribution of WET

Title
Final Practical Compliance Guideline
Attribution of wine equalisation tax (WET) where contracts include a retention of title clause and the purchaser sells or otherwise uses the wine before title passes.

Registered
26 February 2018

Purpose
The Guideline will convert existing PS LA 2013/1 (G/A) into a Practical Compliance Guideline.

Expected completion
May 2019