Wine Equalisation Tax: calculating the amount of WET credit

calculating the amount of WET refund payable to a person who is leaving Australia under the Tourist Refund Scheme (see paragraph 48 of WETR 2002/2). 2. calculating the amount of WET credit where a wine exporter purchases wine for export under certain circumstances and does not know the amount of WET they have actually borne on the wine (see paragraph 157 of WETR 2002/2).