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  

31-4   Meaning of fruit or vegetable wine  

Fruit or vegetable wine is a beverage that:

(a) is the product of the complete or partial fermentation of the juice or must of:

(i) fruit or vegetables; or

(ii) products derived solely from fruit or vegetables; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and

(c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and

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

(e) complies with any requirements of the regulations, made for the purposes of section 31-8 , relating to fruit or vegetable wine.