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

Schedule 1   Indirect Tax Acts

Part 3   Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999

231   Subdivisions 31-A and 31-B

Repeal the Subdivisions, substitute:

Subdivision 31-A - Wine

31-1 Meaning of wine

(1) Wine means any of these:

(a) *grape wine;

(b) *grape wine products;

(c) *fruit or vegetable wine;

(d) *cider or perry;

(e) *mead;

(f) *sake.

(2) However, wine does not include beverages that do not contain more than 1.15% by volume of ethyl alcohol.

31-2 Meaning of grape wine

(1) Grape wine is a beverage 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, made for the purposes of section 31-8, relating to 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 grape spirit, brandy, or both grape spirit and brandy, have been added to it.

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.

31-3 Meaning of grape wine product

Grape wine product is a beverage that:

(a) contains at least 700 millilitres of *grape wine per litre; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except:

(i) grape spirit; or

(ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and

(c) contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol; and

(d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to grape wine products.

31-4 Meaning of fruit or vegetable wine

Fruit or vegetable wine is a beverage that:

(a) is the product of the complete or partial fermentation of the juice or must of:

(i) fruit or vegetables; or

(ii) products derived solely from fruit or vegetables; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and

(c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and

(d) contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol; and

(e) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to fruit or vegetable wine.

31-5 Meaning of cider or perry

Cider or perry is a beverage that:

(a) is the product of the complete or partial fermentation of the juice or must of apples or pears; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and

(c) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour, except as specified in the regulations; and

(d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to cider or perry.

31-6 Meaning of mead

Mead is a beverage that:

(a) is the product of the complete or partial fermentation of honey; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and

(c) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as specified in the regulations; and

(d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to mead.

31-7 Meaning of sake

Sake is a beverage that:

(a) is the product of the complete or partial fermentation of rice; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and

(c) has not had added to it, at any time, any liquor or substance that gives colour or flavour, except as specified in the regulations; and

(d) complies with any requirements of the regulations, made for the purposes of section 31-8, relating to sake.

31-8 Requirements for types of wine

(1) The regulations may specify requirements for these types of wine:

(a) *grape wine;

(b) *grape wine products;

(c) *fruit or vegetable wine;

(d) *cider or perry;

(e) *mead;

(f) *sake.

(2) The requirements for a particular type of wine may relate to any of the following:

(a) the substances that may be added to that type of wine;

(b) the quantities in which those substances may be added to that type of wine;

(c) the substances that must not be added to that type of wine;

(d) the substances that may be used in the production of that type of wine;

(e) the quantities in which those substances may be used in the production of that type of wine;

(f) the substances that must not be used in the production of that type of wine;

(g) the composition of that type of 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).