Private ruling: Product classification - grape wine product
Date of advice: 5 August 2020
Published: September 2020
Ruling period: 5 August 20XX to 4August 20XX
Date scheme commenced: 5 August 20XX

Ruling: Q1: Is your product a grape wine product 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 a flavoured beverage (the product). Your planned production method has been provided. Your product will contain at least XXX millilitres of grape wine per litre. Your product has not had added to it, at any time, any ethyl alcohol from any other source. Your product contains as least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol. Your product does 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