A New Tax System (Wine Equalisation Tax) Amendment Regulations 2000 (No. 1) (364 of 2000)

Schedule 1   Amendment

[1]   Before regulation 31-4.01

insert

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.