If your business is required to account for wine equalisation tax (WET), you need to keep records to show how you calculated your liability or entitlement. 

How long you need to keep wine equalisation tax records

You need to keep these records for five years, starting from when you prepared or obtained the records, or when you completed the transactions the records relate to, whichever is later.

You should keep records long enough to cover the period of review (also known as the amendment period) for an assessment that uses information from the record.