LIQUOR TAX ACT 1991 - SECT 3 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

Australian Capital Territory Repealed Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

This legislation has been repealed.

LIQUOR TAX ACT 1991 - SECT 3

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—

(a) a licensee;

(b) a person who, under the law of a State or another Territory, is authorised to sell liquor;

(d) a person for the purpose of the duty-free sale of the liquor by that person;

(e) a University for the purpose of sale or exposure for sale in a prescribed 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 exempt wholesale licence declared under section 28;
“Liquor Act” means the Liquor Act 1975 ;
“prescribed 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;

in which the sale of liquor is authorised by a Statute of that University;

“quarter”, in any year, means a period of 3 months ending on the last day of September, December, March or June;
“taxable purchases”—

(a) means liquor purchased for the purpose of sale or exposure for sale;

(b) in relation to a University, means liquor purchased for the purpose of sale or exposure for sale in a prescribed University building; or

(c) in relation to the Canberra Theatre Trust, means liquor purchased for the purpose of sale or exposure for sale in the Canberra Theatre Centre;

“termination date”, in relation to a licence, means the date on which the licence ceases to be in force;
“transfer date”, in relation to a licence, means the date on which the licence is transferred.

(2) Unless the contrary intention appears, an expression used in this Act has the same meaning as in the Liquor Act.

Incorporation of Taxation (Administration) Act 1987

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback