A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 5 Tax Administration Acts
Taxation Administration Act 1953
7 Subsection 68(6)
beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt); and
(b) contains hops (including any substance prepared from hops) or other bitters.