Document ID: chunk:federal_register_of_legislation:C2004A00806:clause:1_3
Version: federal_register_of_legislation:C2004A00806
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 3117–3495

3  The Schedule (definitions at the start of the Schedule)
Insert:

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) fruit brandy; or
 (d) whisky; or
 (e) rum; or
 (f) liqueurs; or
 (g) wine as defined in Subdivision 31‑A of the A New Tax System (Wine Equalisation Tax) Act 1999.