Wholesale sales

To calculate WET for wholesale sales:

  1. Apply the 29% WET rate to the sale price of the wine (excluding GST).
  2. Calculate the GST on the WET-inclusive price.

If you sell wine by wholesale for a price that includes WET you must show the amount of WET on the invoice given to the buyer.

Example – how to work out the wholesale price

Mary-Anne has a winemaking business. She sells grape wine to a bottle shop for $120 a dozen before tax. This is how Mary-Anne works out the total wholesale selling price:

1 dozen wine:


Plus WET @ 29%
($120.00 x 29/100):




Plus GST @ 10%
($154.80 x 10/100):


Total wholesale selling price:



End of example

Some wine sellers use commission agents to facilitate their wine sales. Where the agent deducts a fee from the proceeds of sale, this fee doesn't reduce the selling price of the wine.

See also:

Last modified: 03 Dec 2015QC 22750