CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 13: [Fruit and vegetable juices etcItem 13: [Fruit and vegetable juices etc.]
Start here
Get a plain-English read of Item 13: [Fruit and vegetable juices etc
Turn the raw legal text into a practical explanation grounded in Sales Tax (Exemptions and Classifications) Act 1992.
#### 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.