The WET: Is it a Good Drop?
The wine equalisation tax (WET), introduced by the A New Tax System (Wine Equalisation Tax) Act 1999 (Cth), is, in essence, a wholesale sales tax on certain wine containing a specified content of potable alcohol that is sold for consumption in Australia. The apparent fiscal purpose of the Act is to...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Taxation Institute of Australia
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/18938 |