3Interpretation

#### 3 Interpretation (1) In this Act, unless the contrary intention appears: > Alcohol means ethyl alcohol. > Article of food or drink includes every article used for food or drink by humans, and any article that enters into or is used in the composition or preparation of food or drink, and also includes confectionery, spices, condiments, and flavouring substances. > Brandy means a spirit distilled from wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy, being a spirit that contains not less than 25% of spirit distilled at a strength of not more than 83% by volume of alcohol. > CEO means the Commissioner of Taxation. > Collector has the same meaning as in the Excise Act 1901. > Illicit Methylated Spirits means methylated spirits from which any methylating substance has been abstracted, or which has been refined, distilled, treated or dealt with in contravention of this Act or the regulations, and subject to this Act, includes any methylated spirits (not subject to the CEO’s control) which are in any respect below the standards prescribed for industrial spirits or mineralized spirits. > Medicines includes medicines for internal or external application, other than such veterinary medicines, liniments and medicines for external application as may from time to time be prescribed under by‑laws. > Methylating substance means any substance required by any regulation to be mixed with spirits in order to make methylated spirits, and includes any fractional part or ingredient of any such substance, and particularly any such fractional part or ingredient as may serve to aid detection by means of chemical analysis of the presence in any article of food or drink or any medicines of a methylating substance. > Methylated means mixed with any prescribed methylating substance in the prescribed quantity, and in the prescribed manner. > Methylated Spirits means any spirits, whether imported or made in Australia, which have been methylated either before or after the commencement of this Act, and whether the methylating substance or any fractional part or ingredient thereof has afterwards been removed from the spirit or not, and includes all spirit, whether imported or made in Australia, which has been entered for home consumption as methylated spirit. > officer means a person employed or engaged under the Public Service Act 1999 who is: (a) exercising powers; or (b) performing functions; under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953). > Rum means a spirit obtained by the distillation of a fermented liquor derived from the products of sugar cane, being distillation carried out in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to rum. > Whisky means a spirit obtained by the distillation of a fermented liquor of a mash of cereal grain in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to whisky. (2) For the purposes of this Act: (a) the volume of alcohol contained in spirits shall be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of twenty degrees Celsius; and (b) a calculation made for the purpose of ascertaining the volume of alcohol by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of twenty degrees Celsius and in vacuum, the specific gravity of alcohol in relation to water is 0.79067. (3) Subject to the requirements of subsection (2), the volume of alcohol (whether so called or whether referred to as the strength of spirits) contained in any spirits may be ascertained in accordance with the rules (if any) made for that purpose under section 77FB of the Excise Act 1901. (4) If the circumstances set out in section 77FA of the Excise Act 1901 apply, the volume of alcohol contained in any spirits, for the purpose of working out the duty payable on them, is to be ascertained in accordance with that section.