Global Tax Strategy

For the Financial Year Ending 30 June 2026

This strategy applies to the global Entities of the Vinarchy Group. The active group Entities are listed at the end of the document.

This strategy is in force from the publication date. References to ‘UK Taxation’ are to the taxes and duties set out in paragraph 15(1) of Schedule 19 of the UK Finance Act 2016, which include Income Tax, Corporation Tax, PAYE, NIC, VAT, Customs duties, and Excise duties.

Vinarchy UK companies (VUK Group) regards this publication as complying with paragraph 16, Schedule 19 of the UK Finance Act 2016.

This information has also been prepared having regard to the Australian Public Country-by-Country reporting legislation, Schedule 4 to the Treasury
Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 as interpreted through Global Reporting Initiative (GRI) 207: Tax 2019
(Disclosure 207:1 Approach to tax).

HOW WE MANAGE OUR TAX AFFAIRS

Tax compliance and governance

The Entities are committed to ensuring they are in compliance with all local tax laws and regulations. This includes:

Paying the right amount of tax in compliance with all local tax laws and regulations, as well as local laws and regulations for all jurisdictions that the Entities have a tax obligation. Paying the right amount of tax in the right jurisdictions supports broader societal outcomes
Preparing all relevant filings in accordance with the laws and regulations of each jurisdiction in which the Entities have a tax compliance obligation and lodging them in accordance with the timeframes as set by the local authorities.

Tax risks are managed by our Tax Teams within the finance function, with clear review and reporting processes to ensure appropriate governance at each level of the group. The ultimate responsibility for tax risk management rests with the Board of Australian Wine Topco Limited (AWTL), the ultimate parent entity, which delegates the execution of the tax strategy to the Executive Leadership Team.

Attitude to tax risks and risk management

The Entities have a strong focus on tax compliance and aim to reduce its tax risks as far as reasonably practicable by ensuring that reasonable care is applied in relation to all processes which could materially affect its compliance with its tax obligation.

Tax risks are assessed on an ongoing basis, including any new business transactions, and are reported to the Chief Financial Officer and the Audit & Risk Committee via regular updates.

The Entities have processes and systems in place to ensure tax review is sought for non-standard or new business transactions. The tax
impacts of any such transactions are reviewed as early as possible to consider the associated tax implications.

Where there is uncertainty on the application of tax law, external advice is obtained to assist with the Entities decision-making process and support the tax treatment adopted. External advice is also obtained by the Entities on international related party transactions to ensure compliance with OECD guidance, local tax laws and regulations, and that these transactions are undertaken on an arm’s length basis.

Measures proportionate to the level of tax risks are implemented to manage the risks.

Tax planning

The Group’s appetite for tax risk is determined by a desire to achieve certainty in its tax affairs. It does not undertake transactions that do not reflect commercial reality. Where appropriate, the Entities will take advantage of exemptions, reliefs, and tax incentives consistent with and in the spirit of the relevant legislation.

Working with the local Tax Authorities

The Entities have an open, honest, and transparent working relationship with their local taxation authority. We aim to engage in a timely and cooperative manner, participating in compliance programs and seeking advance rulings, where appropriate, to ensure tax certainty and transparency.

The Group Entities maintain a sound reputation with local taxation authorities for long term organisation sustainability through governance, transparency and supportable positions.

Working with HMRC (UK specific)

The VUK Group has a HMRC Customer Compliance Manager and works closely with the HMRC team to discuss and agree compliance requirements and
processes to manage and control tax risks relevant to the VUK Group, provide business updates, and to share information where appropriate.

VUK proactively engages in regular communications with HMRC through the HMRC Customer Compliance Manager and the HMRC tax specialists. VUK enters into real-time discussions with HMRC to agree on material tax treatment of current and proposed activities, and to resolve queries.

Review and update of this Tax Strategy

This Tax Strategy will be reviewed and approved annually by the Chief Financial Officer. Following each review, this Tax Strategy will be published on Vinarchy’s website under Sustainability/Corporate Governance.

Publication date: 26 06 2026

List of active group Entities this tax strategy applies to:

Australian Wine Topco Ltd
Australian Wine Holdco Ltd
Amphora Intermediate II Ltd
Amphora Finance Ltd
Amphora Australia Holdings Ltd
Vinarchy Holdings Europe Ltd (previously Accolade Wines Holdings Europe Ltd)
Vinarchy Europe No 2 Ltd (previously Accolade Wines Europe No 2 Ltd)
Western Wines Holdings Ltd
Avalon Cellars Two Ltd
Vinarchy UK Ltd (previously Accolade Wines Ltd)
Vinarchy South Africa (Pty) Ltd
Vinarchy Chile SpA
Vinarchy Europe Trading Limited
Fiara 524 8B Solutions, S.L.U.
Vinarchy Spain S.A.
Bodegas Tarsus, S.A.
Amphora Australia Pty Ltd (AAPL) and its wholly owned Australian entities that form part of the AAPL tax consolidated group (AAPL TCG), including Vinarchy Australia Limited (VAL), the main operating entity of the AAPL TCG and its foreign branches in Malaysia, Singapore and South Korea
Vinarchy New Zealand Limited (VNZ) and its wholly owned New Zealand entities
Vinarchy North America, Inc.
Shanghai CWC Wine Trading Co., Ltd
Vinarchy Holdings Hong Kong Limited
Vinarchy Japan K.K.