Private ruling: Capital raising
Date of advice: 13 February 2026
Published: 30 March 2026
Ruling period: 13 February 20XX to 12 February 20XX | The scheme commence on: | 13 February 20XX
Date scheme commenced: 13 February 20XX

Ruling: Q1: Does your product meet the definition of 'grape wine product' for the purposes of section 31-3 of the A New Tax System (Wine Equalisation Tax) Act 1999 ? | A1: Yes


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 31-8 | A New Tax System (Wine Equalisation Tax) Act 1999 section 33-1 | A New Tax System (Wine Equalisation Tax) Regulations 2019 section 31-3.01