When you have to pay WET

If you make wine, import wine into Australia or sell it by wholesale, you normally have to pay WET. It's a once-off tax on the value of the wine and applies to:

WET is designed to tax the last wholesale sale of wine in Australia. Usually this is a sale from a wholesaler to a retailer.

Transactions are exempt from WET when:

Last modified: 03 Dec 2015QC 22739