Private ruling: Wine equalisation tax - product classification
Date of advice: 25 March 2020
Published: May 2020
Ruling period: 1 November 20XX to 31 October 20XX
Date scheme commenced: 1 November 20XX

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 Section 33-1 | 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 Subdivision 31-A | A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31.4.01 | Australia New Zealand Food Standards Code, Standard 2.7.3-2