CCH Note: The Sales Tax (Exemptions and Classifications) Act 1992 has been modified as follows:

(i) by Act Nos 51, 52 and 53 of 1993, as amended by Act No 95 of 1994, effective 11 May 1994, to have effect as if Sch 8 were omitted; and

(ii) by Act Nos 51, 52 and 53 of 1993, effective 18 August 1993, to have effect as if Sch 8 applied to dealings with goods on or after 18 August 1993.

Accordingly, the Schedule is to be read for taxable dealings that occur on or after 18 August 1993 and before 11 May 1994 as follows:

SCHEDULE 8

GOODS TAXED AT 12%

Item 1: [Low-alcohol, wine, cider etc]  

1(1) 

The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol:

(a)  wine;

(b)  cider;

(c)  beverages similar to wine or cider;

(d)  mead, perry, sake and other similar fermented beverages.

1(2) 

This Item does not cover:

(a)  beer;

(b)  spirits, liqueurs or spirituous liquors;

(c)  beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

1(3) 

For the purposes of this Item, the volume of ethyl alcohol in goods 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).

1(4) 

In this Item, `beer' means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:

(a)  is brewed from a mash (whether or not the mash contains malt); and

(b)  contains hops (including any substance prepared from hops) or other bitters.