in the previous financial year, had a total sales volume of liquor in quantities less than the following:in the case of beer, 100 000 litres; in the case of cider, 100 000 litres; in the case of wine, 28 500 litres; in the case of spirits, 8 750 litres; and has assumed the financial risk for the production of the volume of liquor referred to in paragraph (a); and in the case of a person who produces wine or cider, only produces wine or cider from fruit of which 85 per cent is grown in Tasmania; and in the case of a person who produces beer, only produces beer that is brewed in Tasmania; and in the case of a person who produces spirits, only produces spirits that are distilled or redistilled in Tasmania.