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  

31-4.01   Fruit or vegetable wine  

(1)  
For the purposes of:


(a) paragraphs (b), (c) and (e) of the definition of fruit or vegetable wine in section 31-4 of the Act; and


(b) paragraph 31-8(1)(c) of the Act -

this regulation makes arrangements relating to fruit or vegetable wine.

(2)  
Ethyl alcohol, from grape spirit or neutral spirit, may be added to fruit or vegetable wine.

(3)  
If ethyl alcohol, from grape spirit or neutral spirit, is added to fruit or vegetable wine, the resulting beverage must contain at least 15% by volume of ethyl alcohol and not more than 22% by volume of ethyl alcohol.

Note:

The process of adding ethyl alcohol in this way produces a beverage commonly known as fortified fruit wine or fortified vegetable wine.




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