Private ruling: Product Classification
Date of advice: 16 October 2025
Published: 1 December 2025
Ruling period: XX XXX 20XX to XX XXX 20XX
Date scheme commenced: XX XXX 20XX

Ruling: Q1: Does the proposed product meet the definition of X in section 31-7 of the A New Tax System (Wine Equalisation Tax) Act 1999? | A1: No.

Relevant facts and circumstances: You intend to manufacture an alcoholic beverage and have provided details of the ingredients and the production process. Your product contains added ethyl alcohol.

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 31-7

Reasons for decision: Summary: As your product contains ethyl alcohol from another source, it does not meet the requirement in subsection 31-7(b) of the WET Act.