Commonwealth Numbered Acts

SALES TAX (EXCISE) (ALCOHOLIC BEVERAGES) ACT 1997 No. 138, 1997 - SCHEDULE 1

Schedule 1-Modifications commencing on 6 August 1997 1 Part 4 (heading)
Repeal the heading, substitute: Part 4-Rates of tax 2 At the end of Part 4
Add: 15A Higher rate for alcoholic beverages

(1) The rate of tax for taxable dealings with:

   (a)  goods covered by Item 1 of Schedule 7; or

   (b)  beer; or

   (c)  spirits, liqueurs or spirituous liquors; or

   (d)  beverages that contain beer, spirits (other than spirits for
        fortifying wine or other beverages), liqueurs or spirituous liquors;
        is the rate of tax specified in the applicable Schedule plus 15%.
        Example: If goods are covered by Schedule 4 and by paragraph (d), the
        rate would be:
22% + 15% = 37

(2) In this section, beer means any fermented liquor (whether or not the
liquor contains sugar, glucose or any other substance) that:

   (a)  is brewed from a mash (whether or not the mash contains malt); and

   (b)  contains hops (including any substance prepared from hops) or other
        bitters.

(Minister's second reading speech made in -
House of Representatives on 28 August 1997
Senate on 3 September 1997)