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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.

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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


Plus WET @ 29%
($120.00 × (29÷100))




Plus GST @ 10%
($154.80 × (10÷100))


Total wholesale selling price



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.

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