A New Tax System (Wine Equalisation Tax) Regulations 2000

Part 7 - Interpreting the Act  

Division 31 - Meaning of some important concepts  

Subdivision 31-A - Wine  

31-2.01   Grape wine  

For paragraph 31-8(1)(a) of the Act, a beverage mentioned in paragraph 31-2(1)(a) of the Act must not contain more than 22% by volume of ethyl alcohol.