[4092] Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’
Title
Draft Taxation Ruling
Excise: The proportion of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of 'beer' under the Excise Tariff Act 1921
Purpose
This Ruling sets out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘beer’ under the Excise Tariff Act 1921.
Expected completion
To be advised
Contact
Margaret Whelan, Excise Centre
Phone: (08) 8218 9240
Title
Draft Taxation Ruling
Wine Equalisation Tax: The proportion of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of 'cider' under the A New Tax System (Wine Equalisation Tax) Act 1999
Purpose
This Ruling sets out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘cider’ under the A New Tax System (Wine Equalisation Tax) Act 1999.
Expected completion
To be advised
Contact
Margaret Whelan, Excise Centre
Phone:(08) 8218 9240
We are developing advice and guidance on the following excise issues.