TAXATION RULING NO. ST 2172

ST 2172

SALES TAX : ALCOHOLIC BEVERAGES ("COOLERS")

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FOI status:

PREAMBLE

Item 1 in the Sixth Schedule to the Sales Tax (Exemptions and Classifications) Act taxes, at the rate of 10%, cider, mead, perry, sake, wine and other similar fermented alcoholic beverages, but not including -

(a)

beverages that contain not more than 1.15% by volume of alcohol;

(b)

beer;

(c)

spirits, liqueurs or spirituous liquors; or

(d)

beverages containing -

(i)

beer; or

(ii)

spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

FACTS

2. A range of alcoholic beverages, generally known as "coolers", is currently available on the market. "Coolers" contain a mixture of wine, distilled water and fruit juice or fruit juice concentrate. The wine content in these products ranges from approximately 33% to 53% and they have an alcohol content from 4% to 6%.

RULING

3. "Coolers" of the type referred to above are covered by item 1, Sixth Schedule and are taxable at the rate of 10%.

COMMISSIONER OF TAXATION
14 October 1985

References

ATO references:
NO 85/6472-8
BO MELB. 6/C5/SC4/6/1

Date of effect:
Immediate

Subject References:
WINE AND FRUIT JUICE PRODUCTS

Legislative References:
SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT; ITEM 1, SIXTH SCHEDULE.