Which sales the subsidy applies to, eligibility and how to claim.
Key information
The Victorian liquor subsidy provides financial support to eligible wine producers and wholesalers. It offsets the impact of taxes on the wine industry by offering payments for cellar-door, mail-order and low-alcohol wine sales. The scheme supports local producers and promotes regional wine tourism.
The subsidy applies to transactions where wine equalisation tax (WET) has been paid. WET is a Commonwealth tax on wine, calculated at 29% of the wholesale value. You can claim the Victorian liquor subsidy only after using the full Commonwealth producer rebate.
If you received the Commonwealth wine tourism and cellar door grant, you can claim for any shortfall.
The subsidy rates are:
- 15% of the notional sale price for cellar-door and mail-order sales, and own-use applications of wines made by Victorian wine producers
- 12% of the last wholesale price for low-alcohol wine sales by producers or wholesalers in Victoria.
Eligibility and obligations
You can claim the subsidy if you hold a current Victorian licence under the Liquor Control Reform Act 1998:
- Pre-retail licence (Section 12).
- Producer’s licence (Section 13).
- Limited licence (Section 14).
The subsidy applies to certain transactions, if you:
- have paid WET or excise duty (for transactions where WET was paid, the subsidy is only available once you have exhausted the Commonwealth producer rebate)
- accessed and claimed the Commonwealth wine tourism and cellar door grant, you can claim the subsidy only on any shortfall.
You must acknowledge the subsidy on invoices and keep records for 5 years.
The Victorian liquor subsidy guidelines explain the full requirements and obligations for claimants.
Claiming the subsidy
You can claim for eligible transactions each month or quarter by submitting an online form.
Before you claim:
- check that you meet the eligibility requirements
- check the supporting documents needed for the claim.
You must submit all claims for the previous financial year by 30 September.
