Australian Winery Compliance & Reporting Guide 2026

Australian winery reporting at a glance

1. Wine grapes levy: the annual return many winery guides miss

The Department of Agriculture, Fisheries and Forestry wine grapes levy guidance says the levy applies to qualifying fresh grapes, dried grapes and grape juice used at a winery in Australia in wine-making. The levy payer is the person who owns those inputs when they are used in wine-making.

Deadline and payment timing

The annual return for a financial year must be received by 30 September of the following financial year. If the total quantity is 100 tonnes or less, the payment is also due 30 September. If the total is more than 100 tonnes, 50% is due 30 September and the remaining 50% is due 31 March.

Example: DAFF states that for wine grapes used during 2025-26, the annual return is due 30 September 2026. Where the total exceeds 100 tonnes, the second half of the levy payment is due 31 March 2027.

How to lodge the wine grapes levy return

1. Register before your first return. DAFF issues an LRS number used for levy returns.
2. Prepare the input quantities. Separate fresh grapes, dried grapes and grape juice, using DAFF's fresh-grape-equivalent rules where required.
3. Calculate the levy using the current official rate schedule. Rates are tiered, so do not hard-code last year's figures into a spreadsheet without checking the current DAFF page.
4. Lodge in Levies Online. Select the return type and period, enter the return information and submit. DAFF also provides a manual wine grapes return form when Levies Online cannot be used.
5. Keep the supporting records. DAFF requires records related to each return to be retained for five years, organized by financial year and including transaction details.

2. Grape research levy: check the processing-premises rules separately

The grape research levy is separate from the wine grapes levy. DAFF says it applies to Australian-grown fresh or dried grapes delivered to a grape processing premises. A premises falls within the published definition if at least five tonnes of the relevant grape inputs were processed there in the current or either of the previous two financial years.

There is an under-20-tonne exemption for fresh and dried grapes delivered to a grape processing premises in a financial year where the qualifying processed total is below 20 tonnes. Records must support the exemption. The person operating the processing premises may be a collection agent, while a proprietor that owned the inputs immediately before delivery can be the levy payer. That distinction matters when deciding who reports and pays.

Applicable annual returns and payments are due 30 September for the previous financial year. DAFF allows lodgment through Levies Online or by the official manual return where online lodgment cannot be used. Supporting records must be kept for five years.

3. Wine Equalisation Tax: report WET through your BAS when it applies

The Australian Taxation Office describes WET as a value-based tax on assessable dealings with wine. The current ATO WET ruling explains that the system is normally designed to tax wine once, at the last wholesale sale, at 29% of the taxable value.

If your business has WET payable, report it at BAS label 1C. WET credits and refundable amounts are reported at label 1D. Use the BAS cycle that applies to your business rather than assuming every winery files WET monthly or quarterly. The ATO's WET section of the BAS guidance is the controlling operational reference for the form.

Records and software lodgment

The ATO says WET records generally need to be kept for five years. The ATO also allows BAS lodgment through SBR-enabled accounting software.

Important software distinction: SBR-enabled BAS lodgment verifies that approved business software can send BAS information to the ATO. It does not prove that any particular winery-management platform has a direct ATO integration. Treat those as separate claims.

4. Label Integrity Program: continuous records, not a monthly return

Wine Australia's Label Integrity Program is legislated under Part VIA of the Wine Australia Act 2013. It applies across the wine supply chain, including grape growers, wineries, packagers, processing facilities, people who supply or receive wine goods and agents who take possession. Its purpose is to make vintage, grape variety and geographical indication claims traceable and supportable.

The current Wine Australia Licensing and Compliance Guide says the LIP does not prescribe a particular recordkeeping system. It prescribes the information that must be recorded and requires a readily auditable trail.

The LIP timing rules

LIP records must be kept for at least seven years. Wine Australia can inspect compliance and can request targeted LIP records by written notice. This is why LIP is best understood as continuous compliance recordkeeping, not as a recurring monthly filing.

What the 85% rule actually means

For a single vintage, variety or GI claim, the current blending rules generally require at least 85% of the wine to support that claim. Multiple-claim rules differ. Wine Australia's guide summarizes the requirements under sections 25, 26 and 27 of the Wine Australia Regulations 2018, including different totals and ordering requirements for multiple vintages, varieties and GIs. Do not apply a blanket 85% test to every multi-claim label.

5. Exporting Australian wine: licence, product approval and shipping approval

Wine Australia administers export controls through the Wine Australia Licensing and Approval System (WALAS). Under the current rules, controlled grape-product shipments over 100 litres generally require an export licence, approved product and shipping approval, subject to legislated exemptions.

1. Create a WALAS account and obtain the required export licence. Wine Australia states that exporters of covered grape products must be licensed where individual shipments exceed 100 litres, subject to exemptions.
2. Register the product. Current WALAS guidance asks for vintage, variety and GI composition, analytical details, destination information and label details. Packaged product IDs use the PP prefix and bulk product IDs use PB.
3. Register label images for packaged products. The current WALAS User Guide specifies JPG, PNG or TIFF files, 600 x 600 pixels minimum, 4000 x 4000 maximum, at least 72 PPI and no more than 30 MB per image.
4. Apply for shipping approval. The application includes destination and consignee information plus approved product IDs, volumes and FOB values. Wine Australia says to submit it at least five days before the export date.
5. Use the permit for customs clearance. Once approved, Wine Australia issues an Export Permit Number, commonly called a WBC number. Wine Australia states that the WBC number is required to obtain an Export Declaration Number from Australian Border Force.

Can winery software submit directly to WALAS?

There is a verified structured-data pathway, but the current public documentation supports a more precise description than "direct API." Wine Australia's Electronic Data Transfer quick reference guide says WALAS can accept JSON files for shipment applications, shipment edits, product applications and import certificate applications. Users log in to WALAS, upload the JSON file, clear validation errors, review the declaration and submit.

The official public material reviewed for this guide does not establish a public direct WALAS API that any third-party winery platform can call. Private or partner integrations may exist, but they should not be described as a general public API unless Wine Australia confirms the specific integration.

6. Wine export charge: a separate payment obligation

The DAFF wine export charge guidance says payments to Wine Australia are generally due quarterly: 31 October, 31 January, 30 April and 31 July. Annual payment is available only where the payer has an automatic entitlement or receives approval to pay annually.

DAFF also distinguishes this from levy returns: its annual-lodgment guidance states there is no separate return requirement for the wine export charge, and payment is made directly to Wine Australia. Keep the export charge workflow separate from the wine grapes and grape research levy returns lodged with DAFF.

7. National Vintage and PSI surveys: not a general statutory filing yet

This is one of the biggest corrections to older Australia compliance summaries. Wine Australia's National Vintage Survey and Production, Sales and Inventory (PSI) Survey are important industry data programs, but they are not a general mandatory winery filing as of 5 August 2026.

The distinction is visible in the policy record. The Australian Government has agreed that survey participation should become compulsory for winemakers covered by the forthcoming mandatory Code of Conduct for Winegrape Purchases. That code is intended to commence on 1 January 2027. Wine Australia's 2026 National Vintage Report also states that its estimates were scaled to account for non-responses.

8. Sustainable Winegrowing Australia: member reporting, not a general legal filing

Sustainable Winegrowing Australia describes itself as a voluntary national program. Members commit to annual business-metric reporting and workbook completion. The current program FAQ says annual reporting is due by 31 August for the financial year just ended.

Members who choose certification undergo independent third-party auditing, with the program describing a three-year audit cycle. These are membership and certification requirements. They should not be presented as a Commonwealth statutory filing requirement for every Australian winery.

Digital submission options: what is actually verified

Australian winery compliance checklist

• Confirm whether your business is the wine grapes levy payer for inputs used in wine-making.
• Check separately whether the grape research levy applies to your processing premises and whether an exemption is available.
• Reconcile levy quantities and supporting transactions before 30 September.
• Map WET payable to BAS label 1C and eligible WET credits/rebate amounts to label 1D.
• Use the current A$400,000 producer rebate cap only after confirming eligibility.
• Keep WET and levy records for the required five-year period.
• Keep LIP records for at least seven years, with same-day supply records and three-day receipt/processing records where required.
• Before using vintage, variety or GI claims, verify the applicable single-claim or multiple-claim blending rule.
• For exports, confirm the licence, product, label and shipment requirements in WALAS and allow at least five days for shipping approval.
• If using WALAS EDT, validate the JSON upload before declaration and submission.
• Recheck the 2027 mandatory winegrape-purchases code and survey obligations before 1 January 2027.
• Separately review the liquor, food, environment, workplace and local requirements for your state or territory.

Official sources and references

1. Wine grapes levy, Department of Agriculture, Fisheries and Forestry. Current guidance checked 5 August 2026.
2. Grape research levy, Department of Agriculture, Fisheries and Forestry. Current guidance checked 5 August 2026.
3. Levies Online, Department of Agriculture, Fisheries and Forestry. Updated 17 April 2026; accessed 5 August 2026.
4. Wine export charge, Department of Agriculture, Fisheries and Forestry. Updated 20 April 2026; accessed 5 August 2026.
5. Wine equalisation tax on the BAS, Australian Taxation Office. Accessed 5 August 2026.
6. WET producer rebate, Australian Taxation Office. Updated 30 June 2026; accessed 5 August 2026.
7. WET records, Australian Taxation Office. Accessed 5 August 2026.
8. How to lodge your BAS, Australian Taxation Office. Updated 24 April 2026; accessed 5 August 2026.
9. Licensing and Compliance Guide, Wine Australia. Current version accessed 5 August 2026.
10. Wine Australia Licensing and Approval System (WALAS), Wine Australia. Accessed 5 August 2026.
11. WALAS User Guide, July 2025, Wine Australia. Accessed 5 August 2026.
12. Electronic Data Transfer quick reference guide, Wine Australia. Accessed 5 August 2026.
13. Government response to the Review of regulatory options for the wine and grape sector, Department of Agriculture, Fisheries and Forestry. Accessed 5 August 2026.
14. Wine and Other Legislation Amendment Bill 2026, Parliament of Australia. Status checked 5 August 2026.
15. About Sustainable Winegrowing Australia and program FAQs. Accessed 5 August 2026.

Important note

This guide summarizes official information available as of 5 August 2026. Requirements can vary by business structure, location, activity, product, tax status and regulatory status. Confirm material filing decisions with the responsible authority or a qualified adviser.

Change log

Recommended next verification: 15 November 2026, or earlier if the Wine and Other Legislation Amendment Bill 2026 passes or Wine Australia publishes the final 2027 code/survey implementation details.