Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p19
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 19/45)
Character Range: 66762–69389

and
 (e) you satisfy the requirements in subsection (3) (ownership of source product) for at least 85% of the wine (measured by volume); and
 (f) the wine is in a *container that meets the requirements in subsection (7) at the time of the assessable dealing.
 (3) You satisfy the requirements in this subsection for wine if you own the *source product for the wine throughout the period:
 (a) starting:
 (i) if that source product is covered by paragraph (4)(a), (b), (c) or (d)—immediately before the crushing of that source product; or
 (ii) if that source product is covered by paragraph (4)(e) or (f)—immediately before the initial fermentation of that source product; and
 (b) ending when the wine is placed in a *container that meets the requirements in subsection (7).
 (4) The source product for wine is:
 (a) for *grape wine—the fresh grapes from which the grape wine is produced; or
 (b) for *grape wine products—the fresh grapes from which the grape wine products are produced; or
 (c) for *fruit or vegetable wine—the fruit or vegetables from which the fruit or vegetable wine is produced; or
 (d) for *cider or perry—the apples or pears from which the cider or perry is produced; or
 (e) for *mead—the honey from which the mead is produced; or
 (f) for *sake—the rice from which the sake is produced.
 (5) You are taken to have satisfied the requirements in subsection (3) for wine, to the extent that the wine is composed of any of the following substances that you have caused to be added to the wine:
 (a) grape spirit;
 (b) brandy;
 (c) alcohol used in preparing vegetable extracts (including spices, herbs and grasses);
 (d) ethyl alcohol from a source as specified in the regulations for the purposes of paragraph 31‑4(b), 31‑5(b), 31‑6(b) or 31‑7(b);
 (e) water;
 (f) if no more than 10% of the wine (measured by volume) is grape juice concentrate that you have caused to be added to the wine—that grape juice concentrate;
 (g) if no more than 1% of the wine (measured by volume) is another substance that you have caused to be added to the wine—that other substance.
 (6) For the purposes of paragraph (5)(g), treat substances that are similar to each other as being the same substance.
 (7) A *container in which wine is placed meets the requirements in this subsection if:
 (a) any of the following requirements are satisfied:
 (i) the container is suitable for *retail sale and the volume of the container does not exceed 5 litres;
 (ii) if the wine is *cider or perry—the container is suitable for retail sale of portions of the contents of the container and the volume of the container does not exceed