Commonwealth Numbered Acts

Excise Tariff Amendment Act (No. 2) 1984 No. 131 of 1984 - SECT 11

11. The Schedule to the Principal Act is amended-
(a) by omitting the definition of "Beer" and substituting the following
definition:



" 'Beer' means 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);

   (b)  contains hops, a substance prepared from hops or other bitters; and

   (c)  contains more than 0.5% by volume of alcohol,
but does not include such a liquor-

   (d)  produced otherwise than at a brewery within the meaning of Part VIIA
        of the Excise Act 1901; and

   (e)  produced for non-commercial purposes.";

   (b)  by omitting item 1 and substituting the following item:

''1. Beer-

                (A)  Beer, as prescribed by Departmental
By-laws                                                     Free


                (B)  Beer that does not contain more than 1.
15% by volume of alcohol                                    Free


                (C)  Beer that contains more than 1.15% by volume of alcohol
                     but does not contain more than
3.8% by volume of alcohol                                   $0.58000 per
litre

                (D)  Beer that contains more than 3.8% by
volume of alcohol                                           $0.66000 per

litre'';

   (c)  by omitting from item 6 "$20.10" and substituting "$25.92";

   (d)  by omitting from sub-paragraph 11 (A) (3) (a) "$0.07358" and
        substituting "$0.07910"; and

   (e)  by omitting from sub-item 11 (D) "$0.06978" and substituting
        "$0.07514".