Producer rebate

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

If the buyer quotes you can claim the producer rebate only if they have 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 the grapes, other fruit, vegetables or honey to a contract winemaker to be made into wine on your behalf
  • 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: 03 Dec 2015QC 22756