Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 31.1

  (1)   Wine means any of these:

  (a)   * grape wine;

  (b)   * grape wine products;

  (c)   * fruit or vegetable wine;

  (d)   * cider or perry;

  (e)   * mead;

  (f)   * sake.

  (2)   However, wine does not include beverages that do not contain more than 1.15% by volume of ethyl alcohol.