Who must comply with Wine Equalisation Tax (WET) for producers + wholesalers?
The applicability test for Wine Equalisation Tax (WET) for producers + wholesalers (ATO), computed across 35 industries, 9 business structures and 6 size bands.
Short answer: Only if
Applies only if you produce, import or wholesale wine. Whether it applies turns on a fact that no industry, structure or size settles on its own.
What the obligation is
WET at 29% on wine wholesale value; rebate scheme up to $350K per producer.
A New Tax System (Wine Equalisation Tax) Act 1999. WET 29% on wholesale value of wine in Australia. Producer rebate up to $350K per producer. Lodged via BAS quarterly or monthly per assignment.
The applicability test
Applies only if you produce, import or wholesale wine. Whether it applies turns on a fact that no industry, structure or size settles on its own.
How the regulator frames it: Wine producers + wholesalers.
What triggers it: Wholesaling wine in Australia.
Jurisdiction: Commonwealth law, so the test is the same in every state and territory.
Which industries are in or out
Outcome across the 35 industries Rules Mate maps (3 of 35: only if a further fact applies; 32 of 35: no).
| Industry | Answer |
|---|---|
| Hotels, pubs & licensed venues | Only if a further fact applies |
| Retail trade | Only if a further fact applies |
| Agriculture, forestry & fishing | Only if a further fact applies |
| No | 32 other industries |
Business structure and size
Structure does not change the answer in the 3 industries it can reach: for every structure the answer is "only if a further fact applies".
Size does not change the answer in the 3 industries it can reach: at every size band the answer is "only if a further fact applies".
Worked examples
Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:
- Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Requires a trigger outside this questionnaire.
- Pty Ltd company in hotels, pubs & licensed venues with 6–19 employees, turnover $1M–$3M: check whether it applies. applies only if you produce, import or wholesale wine.
When you need to check further
The engine shows this obligation as "check whether this applies" when a business has industry: Agriculture, forestry & fishing / Retail trade / Hotels, pubs & licensed venues. It then applies only if you produce, import or wholesale wine. That fact is not something Rules Mate can infer from industry, structure or size.
What you must do, and when
- When due
- Per BAS cycle.
- Frequency
- Quarterly
- Evidence to keep
- WET calculations; producer rebate claim; wholesale records.
- Status
- Current
- Priority
- High
Penalty for not complying
Maximum penalty: Failure-to-lodge + shortfall penalties.
Audit or assurance level
Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.
Where it sits in the corpus
Rules Mate tracks 37 published obligations tagged "tax", 6 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 7 of those apply outright. This obligation is rated high priority, and is a quarterly obligation.
Regulator, legislation and tools
Regulated by Australian Taxation Office.
ATO: Federal tax administrator covering income tax, GST, PAYG, FBT, superannuation guarantee, STP, and self-managed super funds. Also administers the Director ID regime via ABRS.
Free tools that help with this obligation:
Questions
- Who must comply with Wine Equalisation Tax (WET) for producers + wholesalers?
- Applies only if you produce, import or wholesale wine. Whether it applies turns on a fact that no industry, structure or size settles on its own.
- Does Wine Equalisation Tax (WET) for producers + wholesalers apply to sole traders?
- Only if a further fact applies. Looking in the 3 industries it can reach and every size band, the engine's answer for a sole trader is: only if a further fact applies.
- Does Wine Equalisation Tax (WET) for producers + wholesalers apply to businesses with 1–5 employees?
- Only if a further fact applies (1–5 employees, turnover $100K–$1M).
- When is "Wine Equalisation Tax (WET) for producers + wholesalers" due?
- Per BAS cycle.
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.