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.