Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 31.7

    Sake is a beverage that:

  (a)   is the product of the complete or partial fermentation of rice; and

  (b)   has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and

  (c)   has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and

  (d)   complies with any requirements of the regulations, made for the purposes of section   31 - 8, relating to sake.