Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p31
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 31/45)
Character Range: 95629–98288

provision; or
 (b) to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision; or
 (c) in determining the provision's meaning if the provision is ambiguous or obscure; or
 (d) in determining the provision's meaning if the ordinary meaning conveyed by its text, taking into account its context in this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.

Division 31—Meaning of some important concepts

Subdivision 31‑A—Wine

31‑1  Meaning of wine
 (1) Wine means any of these:
 (a) *grape wine;
 (b) *grape wine products;
 (c) *fruit or vegetable wine;
 (d) *cider or perry;
 (e) *mead;
 (f) *sake.
 (2) However, wine does not include beverages that do not contain more than 1.15% by volume of ethyl alcohol.

31‑2  Meaning of grape wine
 (1) Grape wine is a beverage that:
 (a) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes; and
 (b) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to grape wine.
 (2) A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it.
Note: The concept of grape wine is used in Subdivision 9‑B to work out the taxable value of retail transactions involving wine produced from grapes. In the case of grape wine, you can choose to use the average wholesale price method of working out taxable values.

31‑3  Meaning of grape wine product
  Grape wine product is a beverage that:
 (a) contains at least 700 millilitres of *grape wine per litre; and
 (b) has not had added to it, at any time, any ethyl alcohol from any other source, except:
 (i) grape spirit; or
 (ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and
 (c) contains at least 8% by volume of ethyl alcohol, but not more than 22% by volume of ethyl alcohol; and
 (d) complies with any requirements of the regulations, made for the purposes of section 31‑8, relating to grape wine products.

31‑4  Meaning of fruit or vegetable wine
  Fruit or vegetable wine is a beverage that:
 (a) is the product of the complete or partial fermentation of the juice or must of:
 (i) fruit or vegetables; or
 (ii) products derived solely from fruit or vegetables; and
 (b) has not had added to it, at any time, any ethyl alcohol from any other source, except