Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1984 No. 81, 1984 - SECT 3

3. Section 3 of the Principal Act is amended by adding at the end thereof the
following sub-sections:

"(6) A reference in the First Schedule or Sixth Schedule to beer is a
reference to any fermented liquor (whether or not the liquor contains sugars
or glucose or another substance) that-

   (a)  is brewed from a mash (whether or not the mash contains malt); and

   (b)  contains hops (including any substance prepared from hops) or other
        bitters.



"(7) The volume of alcohol contained in goods shall, for the purposes of the
First and Sixth Schedules, be taken to be the volume of ethyl alcohol that
would be the volume of that alcohol if the alcohol were measured at a
temperature of 20 degrees C and a calculation made for the purpose of
ascertaining the volume of alcohol by reference to the specific gravity of
alcohol shall be made on the basis that, at a temperature of 20 degrees C and
in vacuum, the specific gravity of alcohol in relation to water is 0.79067.".