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Edited version of private advice
Authorisation Number: 1051876413083
Date of advice: 2 August 2021
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:
2 August 20XX - 1 August 20XX
The scheme commences on:
2 August 20XX
Relevant facts and circumstances
You plan to manufacture an alcoholic beverage (the product).
Your planned production method has been provided.
Your product is the product of the complete or partial fermentation of the juice or must of fruit or vegetable or products derived solely from fruit or vegetable.
Your product has not had added to it, at any time, any ethyl alcohol from any other source, except grape spirit or neutral spirit.
Your product has not had added to it, at any time, any liquor or substance that gives colour or flavour.
Your product contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol (if grape or neutral spirit is added, the resulting beverage must contain at least 15% by volume of ethyl alcohol).
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 paragraph 31-8(1)(c)
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