Commonwealth Numbered Acts

SALES TAX (WORLD TRADE ORGANIZATION AMENDMENTS) ACT 1994 No. 155, 1994 - SECT 4

4. Schedule 2 to the Principal Act is amended:

   (a)  by omitting Items 13 and 14 from the Table of Contents and
        substituting the following Item:

"13. Fruit and vegetable juices etc.";

   (b)  by omitting Items 13 and 14 and substituting the following Item:

"Item 13: (Fruit and vegetable juices etc.)

(1) Concentrates for making non-alcoholic beverages, if the concentrates
consist of at least 25% by volume of juices of fruits.

(2) Cordials for making non-alcoholic beverages, and preparations for use in
flavouring foods, if the cordials or preparations consist of at least 25% by
volume of:

   (a)  juices of fruits;

   (b)  a mixture of water and concentrates of juices of fruits, being a
        mixture whose strength is equal to or greater than the natural
        strength of the juices;

   (c)  a combination of juices covered by paragraph (a) and a mixture covered
        by paragraph (b).

(3) Non-alcoholic non-carbonated beverages, if they consist of at least 25% by
volume of juices of fruits or vegetables.

(4) Non-alcoholic carbonated beverages, if they consist wholly of juices of
fruits or vegetables.

(5) In this Item:
'vegetables' includes herbage.".