A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 5 Tax Administration Acts

Insert:

alcoholic beverage means:

(a) wine (within the meaning of the Wine Tax Act); or

(b) beer; or

(d) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.