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Edited version of private advice
Authorisation Number: 1051668412552
Date of advice: 01 May 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 May 2020 - 30 April 2024
The scheme commences on:
1 May 2020
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 31-1
A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-4
A New Tax System (Wine Equalisation Tax) Act 1999 Section 33-1
A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31-4.01