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Edited version of private advice
Authorisation Number: 1052391388108
Date of advice: 02 May 2025
Ruling
Subject: Wine equalisation tax - product classification
Question
Does your proposed product meet the definition of 'grape wine product' pursuant to section 31-3 of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act)?
Answer
Yes, your proposed product meets the definition of 'grape wine product' as defined in section 31-3 of the WET Act.
This ruling applies for the following period:
1 July 20XX to 30 June 20XX
The scheme commences on:
1 July 20XX
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 31-2
A New Tax System (Wine Equalisation Tax) Act 1999 section 31-3
A New Tax System (Wine Equalisation Tax) Act 1999 section 33-1
A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31-3.01