Wine Equalisation Tax Ruling
WETR 2009/1A3ER1 - Erratum
Wine equalisation tax: the operation of the wine equalisation tax system
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Wine Equalisation Tax Ruling WETR 2009/1A3 to correct the language of amended paragraph 171.
WETR 2009/1A3 is corrected as follows:
1. Paragraph 171
Omit the paragraph (including heading, but excluding footnotes 104 and 105); substitute:
Is an export subject to WET where you export the wine on behalf of a purchaser?
171. Where you export wine on behalf of a purchaser (including overseas travellers) and you do not reimport the wine, exemption from WET and GST applies provided you export the wine within 60 days104 after the earlier of:
- the day on which you receive any consideration for the supply of the wine; or
- the day on which you provide an invoice for the supply of the wine.105
This Erratum applies from 29 June 2018.
Commissioner of Taxation
1 August 2018
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