Private ruling: Wine equalisation tax - product classification
Date of advice: 1 May 2020
Published: June 2020
Ruling period: 1 May 2020 - 30 April 2024
Date scheme commenced: 1 May 2020

Ruling: Q1: Does your product meet the definition of 'fruit or vegetable wine' as defined in section 31-4 of the A New Tax System (Wine Equalisation Tax) Act 1999 (the WET Act)? | A1: Yes, your product does meet the definition of 'fruit or vegetable wine' as defined in section 31-4 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 31-4 | A New Tax System (Wine Equalisation Tax) Act 1999 Section 33-1 | A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31-4.01