Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Act 2006 (75 of 2006)

Schedule 1   Amendments

Excise Tariff Act 1921

35   The Schedule (definition of Other Excisable Beverage )

Repeal the definition, substitute:

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) wine.