Private ruling: Wine equalisation tax - product classification
Date of advice: 11 June 2025
Published: 1 September 2025
Ruling period: XX XXX 20XX to XX XXX 20XX
Date scheme commenced: XX XXX 20XX

Ruling: Q1: Does your product meet the definition of XXX in section XX-X of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act)? | A1: Yes, your product meets the definition of XXX in section XX-X 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 XXX. 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 X) 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