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Edited version of private advice
Authorisation Number: 1052248597740
Date of advice: 8 May 2024
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 20YY to 30 April 20YY
The scheme commenced on:
1 May 20YY
Relevant facts and circumstances
You plan to manufacture an alcoholic beverage.
Your planned production method has been provided.
Your product is the product of the complete or partial fermentation of the juice or must of fruits or vegetables.
Your product has not had added any ethyl alcohol from any other source.
Your product has not had added, any liquor or substance that gives colour or flavour.
Your product has the required alcohol by volume content.
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