Private ruling: Wine equalisation tax - product classification
Date of advice: 26 June 2023
Published: 21 August 2023
Ruling period: 1 July 2023 to 30 June 2024
Date scheme commenced: 1 July 2023

Ruling: Q1: Does your product meet the definition of 'cider or perry' in section 31-5 of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act)? | A1: Yes, your product meets the definition of 'cider or perry' in section 31-5 of the WET Act.

Relevant facts and circumstances: You plan to manufacture an alcoholic beverage. Your planned production method has been provided. Your product is the product of the complete or partial fermentation of the juice of apples. Your product has not had added to it any ethyl alcohol from any other source. Your product has not had added to it, any liquor or substance (other than water or the juice or must of apples) that gives colour or flavour. Your product has the required alcohol by volume content.

Relevant legislative provisions: A New Tax System (Wine Equalisation Tax) Act 1999 section 33-1 | A New Tax System (Wine Equalisation Tax) Act 1999 subdivision 31-A | A New Tax System (Wine Equalisation Tax) Regulations 2019 subdivision 31-A