Document ID: chunk:federal_register_of_legislation:C2025C00155:section:105a
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 105A
Character Range: 481463–482559

105A  Delivery from customs control of brandy, whisky or rum
 (1) Brandy, whisky or rum imported into Australia must not be delivered from customs control unless a Collector is satisfied that it has been matured by storage in wood for at least 2 years.
 (2) In this section:
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.
rum means a spirit obtained by the distillation of a fermented liquor derived from the products of sugar cane, being distillation carried out in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to rum.
whisky means a spirit obtained by the distillation of a fermented liquor of a mash of cereal grain in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to whisky.

Part VAA—Special provisions relating to excise‑equivalent goods