New South Wales Consolidated Regulations

LIQUOR REGULATION 2008 - REG 66

66 Additional substances prescribed as liquor

(1) The following substances are prescribed as liquor under paragraph (c) of the definition of "liquor" in section 4 (1) of the Act:

(a) an alcohol-based food essence that is packaged:

(i) in the case of vanilla essence (whether natural or imitation)-in a container of more than 100 millilitres capacity, or

(ii) in any other case-in a container of more than 50 millilitres capacity,

except in circumstances where the alcohol-based food essence is sold in that container by wholesale,

(b) any vapour that would, as a liquid, be a beverage as referred to in paragraph (a) of that definition.

(2) In this clause:
"alcohol-based food essence" means a food flavouring preparation in liquid form that, at 20° Celsius, contains more than 1.15 per cent ethanol by volume.