Private ruling: Wine equalisation tax - product classification
Date of advice: 16 January 2026
Published: 9 March 2026
Ruling period: XX XXX 20XX to XX XXX 20XX
Date scheme commenced: XX XXX 20XX

Ruling: Q1: Do your products, Product 1, Product 2 and Product 3, satisfy the definition of 'grape wine product' under section 31-3 of the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act)? | A1: Yes, Product 1, Product 2 and Product 3 satisfy the definition of 'grape wine product' under section 31-3 of the WET Act.

Relevant facts and circumstances: You intend to manufacture three alcoholic beverages (your products). You have provided your planned production method. Your production method is consistent in the manufacture of all three products. Your products contain at least XXX millilitres of grape wine per litre. Your products do not contain ethyl alcohol from any other source except from grape wine spirit. Your products do not contain alcohol that has been used in preparing vegetable extracts (including spices, herbs and grasses). Your products contain at least 8% alcohol by volume, but no more than 22%. Your products do not contain any flavours of any alcoholic beverage (other than wine), whether the flavour is natural or artificial. Your products do not contain ethyl alcohol used in preparing vegetable extracts.

Relevant legislative provisions: A New Tax System (Wine Equalisation Tax) Act 1999 section 31-3 | A New Tax System (Wine Equalisation Tax) Act 1999 section 31-8 | A New Tax System (Wine Equalisation Tax) Act 1999 section 33-1 | A New Tax System (Wine Equalisation Tax) Regulations 2019 Regulation 31-3.01