Private ruling: Product classification - grape wine product
Date of advice: 26 August 2020
Published: October 2020
Ruling period: 20 August 2020 to 19 August 2024
Date scheme commenced: 20 August 2020

Ruling: Q1: Are your products grape wine products as defined in section 31-3 of the A New Tax System (Wine Equalisation Tax) Act 1999 ? | A1: Yes

Relevant facts and circumstances: You plan to manufacture alcoholic beverages (the products). Your planned production method has been provided. Your products will contain at least 700 millilitres of grape wine per litre. Your products have not had added to them, at any time, any ethyl alcohol from any other source, except grape spirit (for certain products only). Your products contain as least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol. Your products do not have added to it the flavour of any alcoholic beverage other than wine.

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 31-2 | A New Tax System (Wine Equalisation Tax) Act 1999 Section 31-3 | A New Tax System (Wine Equalisation Tax) Act 1999 Section 33-1 | A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31-3.01