Does Wine Equalisation Tax (WET) for producers + wholesalers apply to agriculture, forestry and fishing businesses?
A computed answer from the Rules Mate applicability engine, with the exact condition, the outcome for every structure and size, and the primary source.
Short answer: Only if
Only if you produce, import or wholesale wine. Being in this industry makes the obligation worth checking (Industry: Agriculture, forestry & fishing), but the trigger is a fact the industry alone does not settle.
The obligation in brief
Wine Equalisation Tax (WET) for producers + wholesalers. A New Tax System (Wine Equalisation Tax) Act 1999. WET 29% on wholesale value of wine in Australia.
Trigger: Wholesaling wine in Australia.
Why agriculture, forestry & fishing get a different answer
Rules Mate runs its applicability engine across 9 business structures and 6 size bands for each of the 35 industries it maps. For 32 of those industries the answer for "Wine Equalisation Tax (WET) for producers + wholesalers" is no. Agriculture, forestry & fishing is one of the 3 where the answer is different: only if.
The deciding fact for agriculture, forestry and fishing businesses: Industry: Agriculture, forestry & fishing; applies only if you produce, import or wholesale wine.
About the industry: Primary producers covered by the Pastoral Award and biosecurity / chemical use regulation.
Compare a professional services (general) business with 6–19 employees structured as a Pty Ltd company: the obligation does not apply (Requires a trigger outside this questionnaire).
Answer by business structure and size
Each cell is the engine's outcome for a business in agriculture, forestry & fishing with that structure and size, assuming it sells to consumers and small businesses and holds customer contact details. "Check" means the obligation turns on a fact the industry does not settle.
| Structure | No employees | 1–5 employees | 6–19 employees | 20–99 employees | 100–499 employees | 500+ employees |
|---|---|---|---|---|---|---|
| Sole trader | Check | Check | Check | Check | Check | Check |
| Partnership | Check | Check | Check | Check | Check | Check |
| Trust | Check | Check | Check | Check | Check | Check |
| Pty Ltd company | Check | Check | Check | Check | Check | Check |
| Public company | Check | Check | Check | Check | Check | Check |
| Not-for-profit (unregistered) | Check | Check | Check | Check | Check | Check |
| Registered charity | Check | Check | Check | Check | Check | Check |
| Super fund | Check | Check | Check | Check | Check | Check |
| Foreign company | Check | Check | Check | Check | Check | Check |
What the obligation requires
- When due
- Per BAS cycle.
- Evidence to keep
- WET calculations; producer rebate claim; wholesale records.
- Maximum penalty
- Failure-to-lodge + shortfall penalties
- Regulator
- ATO
- Jurisdiction
- Commonwealth (national)
Other obligations where agriculture, forestry & fishing differ from the norm
- Claim Fuel Tax Credits (FTC) for eligible business fuel use: Only if
- EPBC Act — assess + approve controlled actions affecting MNES: Only if
- Food and Grocery Code of Conduct (now mandatory): Only if
- Maintain Hazardous Chemicals Register + manifest (WHS Reg): Yes
- Notify + remediate contaminated land (state): Only if
- On-farm biosecurity record-keeping + reporting: Yes
- All 15 answers for agriculture, forestry & fishing
Other industries with a non-default answer
Questions
- Does Wine Equalisation Tax (WET) for producers + wholesalers apply to agriculture, forestry and fishing businesses?
- Only if you produce, import or wholesale wine. Being in this industry makes the obligation worth checking (Industry: Agriculture, forestry & fishing), but the trigger is a fact the industry alone does not settle.
- Is the answer the same for every industry?
- No. For 32 of the 35 industries Rules Mate maps, the answer is no. Agriculture, forestry & fishing is one of 3 industries with a different answer.
Related
Sources
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.