A New Tax System (Wine Equalisation Tax) Regulations 2000

Part 7 - Interpreting the Act  

Division 31 - Meaning of some important concepts  

Subdivision 31-A - Wine  

31-3.01   Grape wine products  

For paragraph (d) of the definition of grape wine product in section 31-3 of the Act, this regulation prescribes requirements for grape wine products.

A grape wine product must not have added to it the flavour of any alcoholic beverage (other than wine), whether the flavour is natural or artificial.

The ethyl alcohol used in preparing vegetable extracts, mentioned in subparagraph (b)(ii) of the definition:

(a) must only be used to extract flavours from vegetable matter; and

(b) must be essential to the extraction process; and

(c) must not add more than one percentage point to the strength of alcohol by volume of the beverage.

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