Australian Capital Territory Repealed Acts

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This legislation has been repealed.

LIQUOR TAX ACT 1991 - SECT 24

24. (1) Within 14 days after a licence—

        (a)     is transferred; or

        (b)     ceases to be in force (except by virtue of its suspension);

the transferor or former licensee (as the case requires) shall lodge a certificate in the approved form specifying—

        (c)     the aggregate of amounts (including duties) paid or payable by the transferor or former licensee for taxable purchases in the final period to which the licence relates; and

        (d)     the aggregate of amounts (including duties) paid or payable by the transferor or former licensee for exempt sales in the final period to which the licence relates.

Penalty: $2,000.

(2) In subsection (1)—

“final period”, in relation to a licence, means—

        (a)     where the licence is transferred or terminated in a prescribed period—the period beginning on 1 July in the financial year immediately preceding the prescribed period and ending on the transfer date or termination date; or

        (b)     in any other case—the period beginning on 1 July in the financial year in which the transfer date or termination date falls and ending on that date.

Universities etc.


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