The WET: Is it a Good Drop?

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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...

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Bibliographic Details
Main Authors:	Barton, Glenton, Morgan, Annette, Pinto, Dale
Format:	Journal Article
Published:	Taxation Institute of Australia 2014
Online Access:	http://hdl.handle.net/20.500.11937/18938

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