At the end of each quarter, Wine Australia will issue a Statement of Exports to each licensed exporter summarising their export activities for that quarter.
The statement will include:
- the volume of wine (except exempt wine) exported
- the FOB sales value of wine (except exempt wine) exported
- the number of each permit issued under the exporter’s licence and the date of loading of the consignment
Payment and returns
Unless an exporter is exempt from doing so, for each quarter, an exporter must submit a declaration or 'return' confirming their export activities for that quarter and must pay the Wine Export Charge in respect of that quarter.
If you think that the amount of the Wine Export Charge payable by you in any financial year will be less than $1000.00, you can apply through the Department of Agriculture, Water and the Environment for an exemption to submit quarterly returns. If you gain an exemption, you only need to lodge one return per year, at the end of each financial year.
To make the return process as easy as possible, if you are required to submit a return, we provide you with an Export Summary for the period including:
- Two documents entitled 'Return Information' and 'Wine Export Charge Return'
- A Tax Invoice for the Wine Export Charge amount due for the relevant period
- A Statement of Exports for the period
When you receive the Export Summary you need to:
- check that the details contained in the Export Summary are correct.
- complete the Return Information and complete and sign the Wine Export Charge Return documents.
- send your return documents to Wine Australia by the due date. This will constitute a return for the purposes of the Collection Regulations. (Alternatively, click here to lodge an Online Return Declaration)
- pay the charge set out in the tax invoice by the due date.
If you suspect that any of the details contained in your Export Summary are incorrect, or have any other enquiries about your Export Summary, please email firstname.lastname@example.org or telephone (08) 8228 2000.
Click here for more detailed information about how to request a review.
When is the declaration and payment due?
The return and payment are due within 28 days of the relevant period. For example the payment for the quarter ending 30 September (i.e. for the months of July, August and September), is due on or before 28 October.
What could happen if I don’t pay the charge and submit a return by the due date?
Late payments incur a penalty. The Department of Agriculture, Water and the Environment will continue to manage the collection and remittance process for late payments.
The penalty is 2 per cent per month on unpaid amounts and this compounds monthly.
It is an offence under section 24 of the Primary Industries Levies and Charges Collection Act 1991 to refuse or fail to submit a return.