A New Tax System (Wine Equalisation Tax) Amendment Regulations 2000 (No. 1)
(364 of 2000)
20 December 2000
Made under A New Tax System (Wine Equalisation Tax) Act 1999
1 Name of Regulations
These Regulations are the A New Tax System (Wine Equalisation Tax) Amendment Regulations 2000 (No. 1).
2 Commencement
These Regulations commence on gazettal.
3 Amendment of A New Tax System (Wine Equalisation Tax) Regulations 2000
Schedule 1 amends the A New Tax System (Wine Equalisation Tax) Regulations 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.