Item 15: [Low‑alcohol wine, cider etc.]Item 15: [Low‑alcohol wine, cider etc.]

#### Item 15: \[Low‑alcohol wine, cider etc.\] (1) The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol: (a) wine manufactured in Australia; (b) cider manufactured in Australia; (c) beverages similar to wine or cider; (d) mead, perry, sake and other similar fermented beverages. (2) This Item does not cover: (a) beer; (b) spirits, liqueurs or spirituous liqueurs; (c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors. (3) For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20˚C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20˚C in a vacuum). (4) In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that: (a) is brewed from a mash (whether or not the mash contains malt); and (b) contains hops (including any substance prepared from hops) or other bitters.