Private ruling: Wine equalisation tax - product classification
Date of advice: 16 October 2025
Published: 1 December 2025
Ruling period: 2 August 20YY - 31 December 20YY
Date scheme commenced: 2 August 20YY

Ruling: Q1: Does your product meet the definition of 'fruit or vegetable wine' as defined in section 31-4 of the A New Tax System (Wine Equalisation Tax) Act 1999 (the WET Act)? | A1: Yes.

Relevant facts and circumstances: • You plan to manufacture an alcoholic beverage (your product). • Your planned production method has been provided. • Your product is the product of the complete or partial fermentation of the juice or must of fruit or vegetable or products derived solely from fruit or vegetable. • Your product has not had added to it, at any time, any ethyl alcohol from any other source, except grape spirit or neutral spirit. • Your product has not had added to it, at any time, any liquor or substance that gives colour or flavour. • Your product contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol (if grape or neutral spirit is added, the resulting beverage must contain at least 15% by volume of ethyl alcohol).

Relevant legislative provisions: A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-1 | A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-4 | A New Tax System (Wine Equalisation Tax) Act 1999 Section 33-1 | A New Tax System (Wine Equalisation Tax) Regulations 2019 Regulation 31-4.01