Document ID: chunk:federal_register_of_legislation:C2024C00257:section:7:p2
Version: federal_register_of_legislation:C2024C00257
Segment Type: section
Provision Reference: s 7 (pt 2/2)
Character Range: 93714–95271

System (Wine Equalisation Tax) Act 1999.
Items 1 to 3 of this Schedule do not include any liquor that has been produced for non‑commercial purposes, using non‑commercial facilities and equipment, other than a liquor that is, or that contains, any spirit obtained by distillation.
A reference to alcohol is taken to be a reference to ethyl alcohol.
  The volume of alcohol contained in goods:
 (a) is to be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius; and
 (b) if a calculation for the purpose of ascertaining that volume is made by reference to the specific gravity of alcohol—is to be so made on the basis that, at a temperature of 20 degrees Celsius and in vacuum, the specific gravity of alcohol in relation to water is 0.79067; and
 (c) subject to the requirements of paragraphs (a) and (b)—may be ascertained in accordance with the rules (if any) made for that purpose under section 65 of the Excise Act 1901; and
 (d) if the circumstances set out in section 77FA of the Excise Act 1901 apply and for the purposes of working out the duty payable on the goods—is to be ascertained in accordance with that last‑mentioned section.

Excise duties (subject to section 6A and 6AA)
Item                                           Subitem  Description of goods                                                                                                                                                                                                         Rate of Duty