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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of your written advice

Authorisation Number: 1013008252905

Date of advice: 10 May 2016

Ruling

Subject: Wine product

Question 1

Is your product a specific wine product for the purposes of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act)?

Answer

Yes

This ruling applies for the following periods:

1 January 20xx - 1 January 20yy

The scheme commences on:

1 January 20xx

Relevant facts and circumstances

Relevant legislative provisions

A New Tax System (Wine Equalisation Tax) Act 1999 Subdivision 31-A

A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-3.

Reasons for decision

Wine is defined in section 33-1 of the WET Act as having the meaning given by Subdivision 31-A of the WET Act.

Section 31-1 in Subdivision 31-A of the WET Act provides that wine means any of the following:

However, wine does not include beverages that do not contain more than 1.15% by volume of ethyl alcohol.

All of the beverages set out above are separately defined for the purposes of the WET Act and, of these definitions, 'your specific wine product' is the only definition that is relevant in these circumstances.

Wine product

Your wine product is defined in section 31-3 of the WET Act. It is also subject to certain requirements as specified in regulation 31-3.01 of the A New Tax System (Wine Equalisation Tax) Regulations 2000 (WET Regulations).

Your wine product, taking into account the requirements of both the WET Act and the WET Regulations, is a beverage that:

Each element of the definition will be considered in turn:

Contains at least 700 millilitres of specific wine per litre

The specific wine is defined in section 31-2 of the WET Act and is subject to the requirements of regulation 31-2.01 in the WET regulations.

Your wine, taking into account the requirements of both the WET Act and the WET Regulations, is a beverage that:

Based on the formula you have provided, we consider the final product contains more than 70% (700 millilitres per litre) specific wine.

Has not had added to it, at any time, any ethyl alcohol from any other source

None of the additives in your product contain ethyl alcohol.

We accept there has not been any ethyl alcohol added from any other source.

Contains at least 8%, but not more than 22%, by volume of ethyl alcohol

The final alcohol strength of the product is X% ABV, therefore this condition is met.

Added flavour of an alcoholic beverage

None of the additives in your product are considered to be the flavour of an alcoholic beverage.

Given all elements have been met, we consider your product to be a specificwine product under s31-3 of the WET Act.


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