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Industry guidelines
Ngā aratohu ahumahi

Winemakers

Tax information that applies specifically to winemakers, including the valuation of trading stock for income tax purposes, and the Australian wine equalisation tax rebate which may be claimed.

Claiming the wine equalisation tax (WET) rebate

If you are an approved New Zealand participant for the WET rebate and have an excise identification number, find out here how to claim the rebate.

Wine equalisation tax

The wine equalisation tax (WET) is a value-based tax paid on certain dealings with wine sold in Australia.

Winemakers' industry guidelines

Learn about the valuation of trading stock for winemakers for income tax purposes.