A New Tax System (Wine Equalisation Tax) Amendment Regulations 2000 (No. 1) (Cth)

A New Tax System (Wine Equalisation Tax) Amendment Regulations 2000 (No. 1)1

Statutory Rules 2000 No. 3642

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Wine Equalisation Tax) Act 1999.

Dated 13 December 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP

Assistant Treasurer

1Name of Regulations

 These Regulations are the A New Tax System (Wine Equalisation Tax) Amendment Regulations 2000 (No. 1).

2Commencement

 These Regulations commence on gazettal.

3Amendment of A New Tax System (Wine Equalisation Tax) Regulations 2000

Schedule 1 amends the A New Tax System (Wine Equalisation Tax) Regulations 2000.

Schedule 1Amendment

  

(regulation 3)

[1]Before regulation 31-4.01

insert

31-2.01Grape wine

 For paragraph 31-8 (1) (a) of the Act, a beverage mentioned in paragraph 31-2 (1) (a) of the Act must not contain more than 22% by volume of ethyl alcohol.

Notes

1. These Regulations amend Statutory Rules 2000 No. 113.

2. Notified in the Commonwealth of Australia Gazette