Australian Capital Territory Repealed Acts

This legislation has been repealed.

BUSINESS FRANCHISE (LIQUOR) ACT 1993 (REPEALED) - SECT 14

(1)     A licensee shall, on or before the due date in respect of a quarter for which a quarterly franchise fee is payable (whether by the licensee or a person to whom the licence is to be transferred) lodge a return with the Commissioner in the approved form—

        (a)     specifying—

              (i)     the amount (including duties) paid or payable for wholesale liquor purchases of each determined type of liquor in the base quarter in the course of trading under the licence; and

              (ii)     the amount (including duties) paid or payable for exempt sales of each determined type of liquor in the base quarter in the course of trading under the licence; and

        (b)     accompanied by the quarterly franchise fee or, where subsection (3) applies, the estimated amount of that fee.

(2)     In paragraph (1) (a), a reference to wholesale liquor purchases or exempt sales in the course of trading under the licence is to be read as including a reference to all such purchases and sales irrespective of whether the person lodging the return was the licensee at the time of such trading.

(3)     The return to be lodged on or before the due date in respect of the second quarter following the issue of a licence shall be accompanied by an amount equal, in the estimation of the licensee lodging the return, to the quarterly franchise fee likely to be assessed under subsection 10 (1).

(4)     Where a licence is transferred with effect from the first day of a quarter for which a quarterly franchise fee is payable, the amount accompanying the return lodged by the transferor under subsection (1) on the due date in respect of the quarter is, on and after the date of the transfer, to be taken to have been paid on behalf of the transferee.