Exemptions

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

Last updated 12 February 2017

Sales of wine are exempt from WET if either:

the wine is bought under quote
the sale is GST-free, such as an export.

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 is not payable by the supplier on that sale.

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