• Producer rebate

    Wine producers may be entitled to a credit (rebate) of the WET amount they have paid on a wine dealing, or the amount of WET they would have paid had the buyer not quoted, up to a maximum of $500,000 each financial year.

    If a buyer purchases wine from a producer under quote, the producer can claim the rebate only if the buyer declared in the quote that they do not intend to make a GST-free supply of the wine.

    To be a producer you must do one of the following:

    • manufacture the wine from grapes, other fruit, vegetables or honey you produce or purchase
    • provide grapes, other fruit, vegetables or honey to a contract winemaker to be made into wine on your behalf, where you own the grapes, other fruit, vegetables or honey, and the resultant wines at all times
    • subject your wine to a process of manufacture – for example, manufacturing finished wine from raw wine, or blending wines to make a commercially distinct wine (but you must reduce your claim by any earlier producer rebates).

    You are not a producer if, for example, you simply purchase bulk wine and bottle it for sale.

    Next step:

    See also:

    Last modified: 16 Aug 2017QC 22756