Document ID: chunk:federal_register_of_legislation:C2024C00257:section:7:p1
Version: federal_register_of_legislation:C2024C00257
Segment Type: section
Provision Reference: s 7 (pt 1/2)
Character Range: 91261–93960

7  Regulations
  The Governor‑General may make regulations prescribing matters required or permitted by this Act to be prescribed.

The Schedule
Note 1: See section 5.
Note 2: Sections 6A and 6AA effectively change certain rates of duty that appear on the face of this Schedule, especially in items 1, 2, 3, 5 and 10.

beer means a brewed beverage that:
 (a) is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:
 (i) whether the cereals are malted or unmalted; and
 (ii) whether or not the aqueous extract contains other sources of carbohydrates; and
 (b) contains:
 (i) hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or
 (ii) other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and
 (c) contains not more than 4.0% by weight of sugars; and
 (d) has not had added to it, at any time, artificial sweetener; and
 (e) may have had added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and
 (f) may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage; and
 (g) contains more than 1.15% by volume of alcohol.
brandy means a spirit distilled from grape wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy.
grape wine has the same meaning as in Subdivision 31‑A of the A New Tax System (Wine Equalisation Tax) Act 1999.
lubricant/fluid/oil products means the following:
 (a) lubricant base oils;
 (b) prepared lubricant additives containing carrier oils;
 (c) lubricants for engines, gear sets, pumps and bearings;
 (d) hydraulic fluids;
 (e) brake fluids;
 (f) transmission oils;
 (g) transformer and heat transfer oils.
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) wine.
sugar means:
 (a) monosaccharide; or
 (b) disaccharide.
tobacco means tobacco leaf subjected to any process other than curing the leaf as stripped from the plant.
wine has the same meaning as in Subdivision 31‑A of the A New Tax 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