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Edited version of your written advice
Authorisation Number: 1013079921288
Date of advice: 29 August 2016
Ruling
Subject: Wine equalisation tax - product classification
Question 1
The ruling concerned whether a particular product met the definition of cider for the purposes of sections 31-1 and 31-5 of the A New Tax System (Wine Equalisation Tax) Act 1999.
Answer
We ruled that the product met the definition of cider for the purposes of sections 31-1 and 31-5 of the A New Tax System (Wine Equalisation Tax) Act 1999.
This ruling applies for the following periods:
On or after 1 August 2016 to 29 August 2020
The scheme commences on:
On or after 1 August 2016
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 31-5