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

203   Section 2-1 (note 1)

Repeal the note, substitute:

Note 1: Wine is widely defined in Subdivision 31-A. It can apply to beverages fermented from any fruit or vegetable. It also extends to cider, perry, mead and sake.