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Wholesale sales

WET is payable on wholesale sales. Most commonly, these are sales to businesses that will then sell the wine by retail.

Last updated 12 February 2017

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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