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  • Wholesale sales

    WET applies to all wholesale sales of wine in Australia but is generally paid only on the last wholesale sale – such as a sale from a winery or distributor to a restaurant or bottle shop.

    If there's an earlier wholesale sale before the wine reaches the retailer – for example, a sale from a winery to a distributor – it's exempt from WET if the sale is GST-free, or the transaction happens under quote.

    So, if you're:

    • selling wine wholesale, and
    • registered or required to be registered for GST

    then you must:

    • charge WET on the sale, and
    • show the amount of WET on the invoice


    • you receive a valid ABN quotation from the buyer at or before the time of sale, or
    • the sale is GST-free.

    If you regularly sell wine to buyers who are entitled to quote their ABN, they can provide you with a periodic quotation to cover their eligible wine purchases for up to one year (so that they don't need to provide you with a quotation every time they buy wine).

    You should monitor the dates on these periodic quotations to ensure the quotes are still valid.

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    Last modified: 13 Feb 2017QC 22742