A New Tax System (Wine Equalisation Tax) Act 1999
Part 7
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Interpreting this Act
Division 31
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Meaning of some important concepts
Subdivision 31-A
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Wine
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:
(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.
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.
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