A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 5   Tax Administration Acts

Taxation Administration Act 1953

7   Subsection 68(6)


beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:

(a) is brewed from a mash (whether or not the mash contains malt); and

(b) contains hops (including any substance prepared from hops) or other bitters.