Document ID: chunk:federal_register_of_legislation:F2019L01154:reg:5:p4
Version: federal_register_of_legislation:F2019L01154
Segment Type: reg
Provision Reference: reg 5 (pt 4/4)
Character Range: 10485–11882

before fermentation of the mead; and
 (c) after the addition of the fruit or product, and before fermentation, the mead will contain not less than 14% by volume of honey; and
 (d) after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the mead; and
 (e) after the addition of the fruit or product, and after fermentation, the mead will have an ethyl alcohol content by volume of not less than 8%, and not more than 22%.
 (6) For the purposes of subsection (5), if:
 (a) fruit or a product derived from fruit is added to mead; and
 (b) the fruit or product contains concentrated fruit juice or concentrated fruit pulp;
the proportion of fruit or product in the mead is to be worked out by assuming that the concentrated fruit juice or pulp has been reconstituted according to the recommendations of the manufacturer of the concentrated fruit juice or pulp.

Part 8—Application, saving and transitional provisions

Division 35—Application provision in relation to the commencement of this instrument

35‑1.01  Application provision in relation to the commencement of this instrument
  Despite the repeal of Part 5 of the A New Tax System (Wine Equalisation Tax) Regulations 2000, that Part continues to apply in relation to wine purchased before the commencement of this instrument, as if the repeal had not happened.