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Excise (Alcoholic Strength of Excisable Goods) Determination 2019
6. Definitions6. Definitions
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6. Definitions
In this determination:
alcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921.
BOPS means brew on premises shops. BOPS are breweries licensed to provide to the public commercial facilities and equipment for the manufacture of beer for non-commercial purposes.
strength means percentage by volume of alcohol at 20°C.