Key Compliance Updates Wineries Need to Know Before 30 June

EOFY 2025/26: Key Compliance Updates Wineries Need to Know Before 30 June

Wineries operate across agriculture, manufacturing, retail and hospitality, which means the end of the financial year brings a wide range of compliance requirements. From Wine Equalisation Tax (WET) to award rates, payroll tax and superannuation, the period leading up to 30 June is important for ensuring cellar door and production operations remain compliant and financially prepared.

What You Need to Know Before EOFY

1. WET must be calculated correctly using either the Half Retail Price Method or the Average Wholesale Price Method for grape wine. The method you choose affects the amount of tax payable.

2. Cellar door staff are covered under the Wine Industry Award 2020. This award sets the minimum rates and penalty conditions for cellar door roles, with different classifications and loadings applying depending on level and employment type.

3. Superannuation is now 12 per cent, including for casual and seasonal employees.

4. Payroll tax applies in SA once total wages exceed $1.5 million, with rates up to 4.95 per cent. More wineries now reach this threshold due to expanded tourism operations and rising staffing costs.

5. GST and WET must be reconciled separately, as WET is based on notional wholesale value rather than retail price.

What You Can Start Preparing for Now

1. Review your WET calculation method to ensure it remains accurate and suitable for your sales mix.

2. Check whether you meet the 10 per cent wholesale sales requirement if you intend to use the Average Wholesale Price Method.

3. Audit cellar door staffing classifications to ensure all roles align with HIGA requirements.

4. Model FY26 staffing costs, including superannuation and penalty rates for events, weekends and tourism peaks.

5. Assess whether your total wages will exceed the $1.5 million payroll tax threshold and prepare for registration if required.

6. Update your record‑keeping systems to ensure WET, GST, payroll and superannuation data is ready for review if needed.

7. Implement or upgrade digital tools such as QuickBooks, RevenueSA Online and ATO calculators to streamline compliance and reduce manual errors.

8. Payday Super

EOFY is a practical point in the year for wineries to review tax settings, strengthen compliance processes and prepare for the new financial year.