ato logo
Search Suggestion:

Products WET applies to

Explains what wine equalisation tax (WET) applies to and what it doesn't apply to.

Last updated 10 July 2019

When WET applies

Regardless of the size of the container in which they are packaged, WET applies to the following beverages where they contain more than 1.15% by volume of ethyl alcohol:

For the purposes of WET these products are all referred to as wine.

See also  

Fortified wine

When wine is fortified, either WET or excise applies, depending on the type of wine and its alcoholic strength.

For wine that can be fortified (such as grape wine, grape wine products and fruit or vegetable wines), the end product must not contain more than 22% alcohol by volume to remain subject to WET.

See also  

Products WET doesn't apply to

WET doesn't apply to the following beverages:

  • beer
  • spirits
  • liqueurs
  • pre-mixed spirits
  • some flavoured ciders
  • ready-to-drink designer drinks.

If these beverages have an alcohol content of more than 1.15% they are subject either to excise duty (if they’re manufactured in Australia) or customs duty (if they’re imported).

Next step  

See also