| Disclaimer This edited version has been archived due to the length of time since original publication.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. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private advice
Authorisation Number: 1051651155900
Date of advice: 25 March 2020
Ruling
Subject: Wine equalisation tax - product classification
Question
Does your product meet the definition of 'fruit or vegetable wine' as defined in section 31-4 of the A New Tax System (Wine Equalisation Tax) Act 1999 (the WET Act)?
Answer
Yes, your product does meet the definition of 'fruit or vegetable wine' as defined in section 31-4 of the WET Act.
This ruling applies for the following period:
1 November 20XX to 31 October 20XX
The scheme commences on:
1 November 20XX
Relevant legislative provisions
A New Tax System (Wine Equalisation Tax) Act 1999 Section 33-1
A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-1
A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-4
A New Tax System (Wine Equalisation Tax) Act 1999 Subdivision 31-A
A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31.4.01
Australia New Zealand Food Standards Code, Standard 2.7.3-2