A New Tax System (Wine Equalisation Tax) Act 1999

Part 7 - Interpreting this Act  

Division 31 - Meaning of some important concepts  

Subdivision 31-A - Wine  

31-1   Meaning of wine  

(1)  
Wine means any of these:


(a) * grape wine ;


(b) * grape wine products ;


(c) * fruit or vegetable wine ;


(d) * cider or perry ;


(e) * mead ;


(f) * sake .

(2)  
However, wine does not include beverages that do not contain more than 1.15% by volume of ethyl alcohol.




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