Private ruling: Wine equalisation tax - product classification
Date of advice: 2 May 2025
Published: 7 July 2025
Ruling period: 1 July 20XX to 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Does your proposed product meet the definition of 'grape wine product' pursuant to section 31-3 of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act) ? | A1: Yes, your proposed product meets the definition of 'grape wine product' as defined in section 31-3 of the WET Act.


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 31-2 | 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