Australian Capital Territory Repealed Acts

This legislation has been repealed.

LIQUOR TAX ACT 1991

TABLE OF PROVISIONS

           Long Title

   PART I--PRELIMINARY

   1.      This Act may be cited as the Liquor Tax Act 1991.  
   2.      (1) Section 1 and this section commence on the day on which this Act is notified in the Gazette.  
   3.      (1) In this Act, unless the contrary intention appears—“Administration Act” means the Taxation (Administration) Act 1987; “approved form” means the form approved by the Commissioner for the purposes of the provision in which the expression occurs; “commencement day” means the day on which the provision in which the expression occurs commences; “continuing licence” means a licence in force immediately before the commencement day; “continuing licensee”, in relation to a continuing licence, means the person who immediately before the commencement day holds that licence; “determined amount” means the amount determined by the Minister under subsection 99 (1) 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 subsection 99 (1) of the Administration Act for the purposes of the provision in which the expression occurs; “due date”, in any year, means 16 September, 17 December, 17 March and 16 June; “election date”, in relation to a continuing licence, means the date on which an election in respect of that licence under section 26 takes effect; “exempt sales” means liquor (whenever purchased) sold by wholesale to—  
   4.      (1) The Administration Act is incorporated and shall be read as one with this Act.  
   5.      The Commissioner has the general administration of this Act.  
   6.      Parts II and III do not apply to—  

   PART II--LIABILITY TO TAXATION

   7.      A person is liable to pay tax in respect of liquor purchased by the person on or after the commencement day for the purpose of sale or exposure for sale.  
   8.      (1) The amount of tax payable by a person in respect of a quarter is—  
   9.      (1) This Act does not apply in relation to liquor purchased for any of the following purposes:  

   PART III--ADVANCE PAYMENTS

   10.     (1) A licensee shall, on or before the due date—  
   11.     (1) Within 14 days after the issue or transfer of a licence, the licensee or transferee, shall pay—  
   12.     (1) Within 14 days after a licence ceases to be in force (except by virtue of its suspension), the former licensee shall—  
   13.     Where a licence is transferred, the transferee shall, within 14 days after the transfer date, pay the amount that would have been payable if—  

   PART IV--TRANSITIONAL PAYMENTS

   14.     In this Division—“base quarter”, in relation to a due date, means the quarter that commenced 12 months before the quarter in which the due date falls.  
   15.     (1) A continuing licensee shall, on or before the due date—  
   16.     (1) Where, on or after the commencement day, a continuing licence ceases to be in force (except by virtue of its suspension), the former continuing licensee shall, within 14 days after the termination date—  
   17.     Where, on or after the commencement day, a continuing licence is transferred, the transferee shall, within 14 days after the transfer date, pay the amount that would have been payable if—  
   18.     Where an election date falls on or after the commencement day, the continuing licensee who made the election shall, within 14 days after the election date, pay the amounts that would have been payable if—  
   19.     This Division applies to—  
   20.     (1) A person to whom this Division applies shall, on or before the due date—  

   PART V--RECORDS OF PURCHASES

   21.     (1) For the purposes of this Act, a licensee shall keep a record of each purchase of liquor for sale or exposure for sale to which the licence relates, specifying—  
   22.     In this Division—“prescribed period”, in any year, means the period beginning on 1 July and ending on 1 August.  
   23.     (1) On or before 1 August in each year, a licensee shall lodge a certificate in the approved form specifying—  
   24.     (1) Within 14 days after a licence—  
   25.     (1) This section applies to—  

   PART VI--MISCELLANEOUS

   26.     (1) A continuing licensee may, by notice in writing given to the Commissioner, elect to bring the continuing licence within the operation of Parts II and III.  
   27.     Where—  
   28.     The Minister may, by notice published in the Gazette, declare an Off Licence held by a person to be an exempt wholesale licence.  
   29.     (1) Where a licensee fails to pay—  
   30.     The Executive may make regulations, not inconsistent with this Act, prescribing matters—