Subdiv 31-B repealed by No 176 of 1999, s 3 and Sch 1 item 231, effective 1 July 2000. Subdiv 31-B formerly read:
Note:
The concept of grape wine is used in Subdivision 9-B to work out the taxable value of retail transactions involving wine produced from grapes. In the case of grape wine, you can choose to use the average wholesale price method of working out taxable values.
31-5 Meaning of
grape wine
(1)
Grape wine
is wine that:
(a)
is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes; and
(b)
complies with any requirements of the regulations relating to any of the following:
(i)
the substances that may be added to grape wine;
(ii)
the substances that may be used in the production of grape wine;
(iii)
the composition of grape wine.
(2)
A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because:
(a)
it has, by complete or partial fermentation of contained sugars, become surcharged with carbon dioxide; or
(b)
grape spirit, brandy, or both grape spirit and brandy, have been added to it.
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