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Wine equalisation tax

Wine manufacturers, wholesalers and importers must register for and collect wine equalisation tax.

Last updated 11 April 2021

Wine equalisation tax (WET) applies to wine manufacturers, wholesalers, and importers. WET is a tax of 29% of the wholesale value of wine. It is only payable if you are registered or required to be registered for GST.

If you operate a business that makes, imports or sells wines, you will need an ABN and be registered for GST and WET.

See also

How to register for WET

You can register for WET online through Online services for business:

  • go to Profile, then Tax registrations
  • select Add, then Wine equalisation tax (WET), and complete all mandatory fields and then select next
  • review the information on the screen, then sign the Declaration by ticking the box and selecting submit.

You can also register for WET:

How to cancel your registration for WET

You can cancel your registration for WET:

  • online through an Online services for businessExternal Link message:    
    • go to Profile, then Tax registrations
    • find Wine equalisation tax (WET) in your list of current registrations and select Cancel
    • complete all mandatory fields, then sign the Declaration by ticking the box and selecting submit.
  • through your registered tax agent or BAS agent
  • by phone – if you're an authorised contact for the business, phone our business enquiries line
  • by lodging the Application to cancel registration (NAT 2955) form, which you can order using our online publication ordering service for businessExternal Link.