Private ruling: Product classification - grape wine product
Date of advice: 18 December 2020
Published: February 2021
Ruling period: 1 January 2021 to 31 December 2024
Date scheme commenced: 1 January 2021

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 700 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 at 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 31-2.01 | A New Tax System (Wine Equalisation Tax) Regulations 2000 Regulation 31-3.01