A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 5 Tax Administration Acts
Taxation Administration Act 1953
6 Subsection 68(6)
Insert:
alcoholic beverage means:
(a) wine (within the meaning of the Wine Tax Act); or
(b) beer; or
(c) spirits, liqueurs or spirituous liquors; or
(d) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
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