Advice under development: Wine Equalisation Tax: the addition of water to cider or perry
Issue: Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’
Category: Excise
Type of advice: Final Wine Equalisation Tax Determination
Status: Under development
Expected completion: To be advised
Purpose: This Determination is currently issued as a draft. When finalised, the Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘cider’ under the A New Tax System (Wine Equalisation Tax) Act 1999 .
Comments: Draft Wine Equalisation Tax Determination WETD 2024/D1 Wine equalisation tax: the addition of water to cider or perry published on 12 June 2024. Comments period closed 12 July 2024.
Referenced documents: WETD 2024/D1