Excise Tariff Amendment Act (No. 1) 2001 (39 of 2001)
Schedule 1 Amendment of the Excise Tariff Act 1921
Part 2 Amendments having effect on and from 1 July 2000
3 The Schedule (definitions at the start of the Schedule)
Insert:
Other Excisable Beverage means any beverage containing more than 1.15% alcohol by volume but does not include:
(a) beer; or
(b) brandy; or
(c) fruit brandy; or
(d) whisky; or
(e) rum; or
(f) liqueurs; or
(g) wine as defined in Subdivision 31-A of theA New Tax System (Wine Equalisation Tax) Act 1999.
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