A New Tax System (Wine Equalisation Tax) Act 1999

31-1 Meaning of wine  
(1)
Wine includes any fruit wine or vegetable wine.

Note: The wine tax also applies to cider, perry, mead and sake in the same way that it applies to wine (see section 27-1).

(2)
However, wine does not include:

(a) beverages that do not contain more than 1.15% by volume of ethyl alcohol; 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.

(3)
For the purpose of paragraph (3)(a), the volume of ethyl alcohol in beverages is to be measured at 20 ° C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20 ° C in a vacuum).

(4)
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.