This legislation has been repealed.
In this Act, unless the contrary intention appears—
“Administration Act” means the Taxation Administration Act 1999 ;
“approved form” means the form approved by the Commissioner for the purposes of the provision in which the expression occurs;
“authorised University building” means a building which is occupied by—
(a) a University; or
(b) a residential college affiliated with a University under a Statute of that University;
being a building in which the sale of liquor is authorised by a Statute of that University;
“base quarter”, in relation to a quarter in respect of which a quarterly franchise fee is payable, means the quarter which is 2 quarters previous to that quarter;
“determined amount” means the amount determined by the Minister under section 139 of the Administration Act for the purposes of the provision in which the expression occurs;
“determined rate” means the rate determined by the Minister under section 139 of the Administration Act for the purposes of the provision in which the expression occurs;
“determined type of liquor” means a type of liquor determined by the Minister under section 23;
“due date”, in respect of a quarter, means 17 March, 16 June, 16 September or 17 December before that quarter;
“duties” means any tax or duties imposed under a law of the Commonwealth;
“exempt sales” means liquor (whenever purchased) sold by wholesale to—
(a) a licensee;
(b) a person who, under the law of a State or another Territory, is authorised to sell liquor;
(c) a permit holder;
(d) a person for duty-free sale;
(e) a University for sale, or exposure for sale, in an authorised University building;
(f) the Canberra Theatre Trust for sale, or exposure for sale, in the Canberra Theatre Centre; or
(g) an exempt person;
“exempt wholesale licence” means an Off Licence declared under section 22;
“initial fee”, in relation to an application for a licence, means the fee assessed by the Commissioner under section 11 in relation to the application;
“Liquor Act” means the Liquor Act 1975 ;
“quarter”, in any year, means a period of 3 months ending on the last day of March, June, September or December in that year;
“quarterly franchise fee”, in relation to a licence in force during a quarter, means the licence fee under Division 1 of Part II for that quarter;
“wholesale liquor purchases” means—
(a) liquor purchased for the purpose of sale or exposure for sale;
(b) in relation to a University—liquor purchased for sale, or exposure for sale, in an authorised University building; or
(c) in relation to the Canberra Theatre Trust—liquor purchased for sale, or exposure for sale, in the Canberra Theatre Centre.