A New Tax System (Wine Equalisation Tax) Act 1999
View history note
Hide history noteSake 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.
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