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  • Advice under development – excise issues

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

    [3904] Attribution of WET

    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.

    26 February 2018

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

    Expected completion
    May 2019

    Last modified: 05 Dec 2018QC 51795