Private ruling: Wine equalisation tax - product classification
Date of advice: 29 August 2016
Published: October 2016
Ruling period: On or after 1 August 2016 to 29 August 2020
Date scheme commenced: On or after 1 August 2016

Ruling: Q1: The ruling concerned whether a particular product met the definition of cider for the purposes of sections 31-1 and 31-5 of the A New Tax System (Wine Equalisation Tax) Act 1999 . | A1: We ruled that the product met the definition of cider for the purposes of sections 31-1 and 31-5 of the A New Tax System (Wine Equalisation Tax) Act 1999 .


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 31-5