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  

31-3   Meaning of grape wine product  

Grape wine product is a beverage that:

(a) contains at least 700 millilitres of * grape wine per litre; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except:

(i) grape spirit; or

(ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and

(c) contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol; and

(d) complies with any requirements of the regulations, made for the purposes of section 31-8 , relating to grape wine products.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.