Exemptions

A wine transaction is exempt from WET if it is a GST-free supply or if the purchaser quoted their ABN.

Last updated 18 March 2025

GST-free supplies

Wine is normally exempt from WET if the supply of the wine is GST-free.

Buying under quote

In certain circumstances you can quote your ABN when you buy wine and WET will not be payable by the supplier.

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