xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
PART 1
1.Citation and commencement
2.Interpretation
PART 2
3.Criteria for determining a dilution ratio and an avoidance purpose in stating a dilution ratio
4.Dilution ratio: notices of determination
PART 3
5.Sugar content condition: fruit juice
6.Sugar content condition: vegetable juice
7.Sugar content condition and exempt soft drinks: milk and milk-based drinks
8.Exempt soft drinks: milk substitute drinks
9.Exempt soft drinks: alcohol substitute drinks
10.Exempt soft drinks: for medicinal or other purposes
11.Sugar content condition: designated food labelling obligation
PART 4
12.Compliant warehouses
PART 5
13.Form, manner and content of notifications and applications
14.Correction of the register
PART 6
15.Tax credits
16.Case 2 – requirements
17.Sufficient evidence
18.Records in relation to tax credits
PART 7
19.Accounting periods
20.Payment
21.Returns
22.Content of returns
23.Requirement to keep accounts
PART 8
24.Records supporting returns and accounts
25.Dilution ratio: records
26.Drinks lost or destroyed records
27.Warehousing records
28.Preservation of records
29.Small producers and records
PART 9
30.Death, incapacity or insolvency
Signature
Explanatory Note