A New Tax System (Wine Equalisation Tax) Act 1999

Part 7 - Interpreting this Act  

Division 31 - Meaning of some important concepts  

Subdivision 31-A - Wine  

31-9   Measuring alcoholic content  

For the purposes of this Subdivision, 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).