A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 5   Tax Administration Acts

Taxation Administration Act 1953

6   Subsection 68(6)


alcoholic beverage means:

(a) wine (within the meaning of the Wine Tax Act); or

(b) beer; or

(c) spirits, liqueurs or spirituous liquors; or

(d) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.