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  • Wine equalisation tax (WET)

    乐多多官网if you make wine, import wine into australia or sell it by wholesale, you'll generally have to account for wine equalisation tax (wet).

    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.

    Report and pay GST instalments

    乐多多官网if you report and pay gst using option 3 option 3: pay gst instalment amount and report annually, don't complete the wet section of your bas. your wet will be included in your gst instalment amount.

    However, you'll still need to report WET payable (1C) and WET refundable (1D) when lodging your Annual GST Return. This is due at the same time as your income tax return.

    Report and pay GST annually

    If you report and pay GST annually you are not required to report WET on a monthly or quarterly BAS, however you must report WET on your Annual GST Return.

    See also:

    Last modified: 04 Apr 2017QC 33703
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