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  

31-8   Requirements for types of wine  

(1)  
The regulations may specify requirements for these types of wine:


(a) * grape wine ;


(b) * grape wine products ;


(c) * fruit or vegetable wine ;


(d) * cider or perry ;


(e) * mead ;


(f) * sake .

(2)  
The requirements for a particular type of wine may relate to any of the following:


(a) the substances that may be added to that type of wine;


(b) the quantities in which those substances may be added to that type of wine;


(c) the substances that must not be added to that type of wine;


(d) the substances that may be used in the production of that type of wine;


(e) the quantities in which those substances may be used in the production of that type of wine;


(f) the substances that must not be used in the production of that type of wine;


(g) the composition of that type of wine.




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