When YOU Have TO PAY WET
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/wine-equalisation-tax/when-you-have-to-pay-wet
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.