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Edited version of private advice
Authorisation Number: 1051970081623
Date of advice: 20 April 2022
Ruling
Subject: Wine equalisation tax - product classification
Question 1
Does the base in your product meet the definition of 'grape wine' found in section 31-2 of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act)?
Answer
Yes, the base in your product meets the definition of 'grape wine' found in section 31-2 of the WET Act.
Question 2
Does your product meet the definition of 'grape wine product' found in section 31-3 of the WET Act?
Answer
Yes, your product meets the definition of 'grape wine product' found in section 31-3 of the WET Act.
Question 3
Is your product subject to WET or excise?
Answer
Your product is subject to WET.
This ruling applies for the following period:
20 April 20XX to 20 April 20XX
The scheme commences on:
20 April 20XX
Relevant facts and circumstances
You plan on manufacturing a flavoured alcoholic beverage using common wine-making practices (your product).
The base of your product will consist of at least 700 millilitres per litre of 'grape wine' as defined in section 31-2 of the WET Act.
Aside from grape spirit, your product will not have added to it any ethyl alcohol from any other source.
Your product will contain further ingredients that do not contain any ethyl alcohol, nor would be considered a flavour of an alcoholic beverage other than wine.
Your product will have an alcoholic content of at least 8% alcohol by volume, but no more that 22%.
Relevant legislative provisions
A New Tax System (Wine Equalisation Tax) Act 1999 Section 33-1
A New Tax System (Wine Equalisation Tax) Act 1999 Subdivision 31-A
A New Tax System (Wine Equalisation Tax) Regulations 2019 Subdivision 31-A