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Edited version of private advice
Authorisation Number: 1052156234074
Date of advice: 21 August 2023
Ruling
Subject: Wine equalisation tax - product classification
Question
Do your products meet the definition of 'cider or perry' in section 31-5 of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act)?
Answer
Yes, your products meet the definition of 'cider or perry' in section 31-5 of the WET Act.
This ruling applies for the following period:
1 July 2023 to 30 June 2027
The scheme commenced on:
1 July 2023
Relevant facts and circumstances
You plan to manufacture two alcoholic beverages.
Your planned production methods have been provided.
Your products are the product of the complete or partial fermentation of the juice of apples or pears.
Your products have not had added to them any ethyl alcohol from any other source.
Your products have not had added to them, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour.
Your products contain at least 1.15% alcohol by volume
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