Reporting and administration

GST and amount for a permit included in price charged to customer for the supply of services

Administrator's Liability to wine equalisation tax (WET)

Wine Equalisation Tax: taxable value - arm's length value of transaction

Wine Equalisation Tax: imported wine and gift containers - taxable value

Wine Equalisation Tax: effect of principle of mutuality on sales by clubs and associations

Wine equalisation tax: attribution and retention of title clauses