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Edited version of private advice
Authorisation Number: 1051713498748
Date of advice: 5 August 2020
Ruling
Subject: Product classification - grape wine product
Question
Is your product a grape wine product as defined in section 31-3 of the A New Tax System (Wine Equalisation Tax) Act 1999?
Answer
Yes
This ruling applies for the following period:
5 August 20XX to 4August 20XX
The scheme commences on:
5 August 20XX
Relevant facts and circumstances
You plan to manufacture a flavoured beverage (the product).
Your planned production method has been provided.
Your product will contain at least XXX millilitres of grape wine per litre.
Your product has not had added to it, at any time, any ethyl alcohol from any other source.
Your product contains as least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol.
Your product does not have added to it the flavour of any alcoholic beverage other than wine.
Relevant legislative provisions
A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-1
A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-2
A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-3
A New Tax System (Wine Equalisation Tax) Act 1999 Section 33-1
A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31-3.01
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