WET, Excise and Customs Duty

Wine Equalisation Tax (WET), excise and customs duty are highly specialised areas – and ones where precision, experience and strategic judgment matter.

At Pengelly & Co Legal, we bring a depth of experience in those areas that is difficult to match.

Our practitioners are recognised for their expertise in WET, excise and customs duty, with Jessica having more than 15 years’ experience in indirect taxes, and specialisation in food and alcohol taxation.

Over the years, Jessica has worked on complex WET, excise and customs duty matters with a broad range of participants across the alcohol industry, including winemakers, distillers, brewers, importers, distributors and major retailers. Jessica has also been a speaker at numerous industry and tax conferences on topical food and alcohol taxation issues.

Jessica’s experience – and our capabilities – spans the entire supply chain, from licensing and establishment, importation and manufacture, through to distribution, retail and export related tax issues. This end to end perspective enables Pengelly Co Legal to deliver practical, commercially-focused advice that reflects both regulatory requirements and operational realities.

How we can help

In addition to advising on regulatory requirements, we can advise and assist with:

WET

  • Product classification issues
  • Supply chain structuring, GST agency arrangements and export issues
  • Eligibility for WET producer rebate and associated producer issues
  • WET calculation issues including rebates, discounts and promotions
  • Reviews, audits, objections and appeals

Excise and customs duty

  • Licences for manufacturing, storage, warehouses and movement permissions
  • Product classification
  • Remissions for manufacturers
  • Supply chain structuring and import / export requirements
  • Reviews, audits, objections and appeals

Food Standards Code

  • Composition and labelling requirements under the Food Standards Code

What we help with

Rebates and remissions

Advice on eligibility for WET and excise rebates and remissions for producers/manufacturers

Structuring advice

Advice on supply chain structuring for regulatory compliance and to ensure rebate / remission eligibility

ATO rulings and disputes

Managing engagements with the ATO for private rulings, reviews, audits and objections

Licensing

Advising on, and applying for, excise and customs licences and permissions

Product classification

Advice on product classification for WET and excise purposes

labelling advice

Advice on labelling requirements under the Food Standards Code

We’re Here When You’re Ready

Whether you have a quick question or need detailed advice, our team is ready to listen and guide you forward.