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Registering for WET

Who needs to register for wine equalisation tax (WET), how to register and how to cancel your registration.

Last updated 12 February 2017

You need to register for wine equalisation tax (WET) if you:

  • are a wholesaler or producer of wine
  • are registered or required to be registered for GST, and
  • have assessable dealings with wine.

Your business activity statement (BAS) will then have labels for you to report WET payable and any WET credits for each tax period.

If you are a wine retailer (such as a cafe or restaurant) you don't need to register for WET unless you make wholesale sales or bottle your own wine.

Cancelling your registration

If your business changes (or ceases) and you no longer need the WET labels on your BAS, you need to cancel your WET registration.