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# Wholesale sales

For wholesale sales apply the 29% WET rate to the pre-tax sale price then calculate the GST on the WET-inclusive price.

Last updated 10 October 2017

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.

Start of example

Example – how to work out the wholesale price

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

 1 dozen wine \$120.00 Plus WET @ 29% (\$120.00 × (29÷100)) \$34.80 Sub-total \$154.80 Plus GST @ 10% (\$154.80 × (10÷100)) \$15.48 Total wholesale selling price \$170.28

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.