Excise Tariff Amendment Act (No. 1) 2001 (39 of 2001)

Schedule 1   Amendment of the Excise Tariff Act 1921

Part 2   Amendments having effect on and from 1 July 2000

3   The Schedule (definitions at the start of the Schedule)

Insert:

Other Excisable Beverage means any beverage containing more than 1.15% alcohol by volume but does not include:

(a) beer; or

(b) brandy; or

(c) fruit brandy; or

(d) whisky; or

(e) rum; or

(f) liqueurs; or

(g) wine as defined in Subdivision 31-A of theA New Tax System (Wine Equalisation Tax) Act 1999.