40—Beverage (section 65)
The following liquids are excluded from the ambit of the definition of "beverage" in section 65 of the Act:
(a) concentrated fruit or vegetable juice, or concentrated fruit and vegetable juice, intended to be diluted before consumption;
(b) a health tonic that is—
(i) included on the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989 of the Commonwealth; and
(ii) supplied with a label or other accompanying document specifying—
(A) that the tonic is for medicinal purposes; and
(B) a recommended maximum dosage; and
(c) a cordial comprised of a concentrated syrup that—
(i) contains the following ingredients (whether or not it also contains other ingredients):
(A) water;
(B) a sweetener (whether natural or artificial);
(C) colouring or flavouring, or both (whether natural or artificial); and
(ii) is intended to be diluted before consumption.