A New Tax System (Wine Equalisation Tax) Amendment Regulations 2000 (No. 1) (364 of 2000)
Schedule 1 Amendment
[1] Before regulation 31-4.01
insert
31-2.01 Grape wine
For paragraph 31-8 (1) (a) of the Act, a beverage mentioned in paragraph 31-2 (1) (a) of the Act must not contain more than 22% by volume of ethyl alcohol.
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