Private ruling: Product classification
Date of advice: 24 April 2026
Published: 13 July 2026
Ruling period: 24 April 2026 - 24 April 2030
Date scheme commenced: 24 April 2026

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


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 2019 section 31-3.01