Sales Tax (Exemptions and Classifications) Act 1992
Item 13: [Fruit and vegetable juices etcItem 13: [Fruit and vegetable juices etc.]
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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.