Western Australian Current Regulations Western Australian Current Regulations (1) For the purposes
of section 130(3), the subsidy for a wholesaler in respect of sales of
wine in a tax period is to be calculated as follows:
S = (6.18 ÷ 29) W
where —
S =
the wholesaler’s subsidy payment;
W =
the total WET paid by the wholesaler on sales of wine that is
low alcohol liquor in the tax period, in respect of which the wholesaler is
eligible for a subsidy under subregulation (2).
(2) For the purposes
of section 130(1), subsidies are payable to a liquor merchant prescribed
as a wholesaler by regulation 20 only in respect of wine that is low
alcohol liquor —
(a) sold
to —
(i)
unlicensed individuals in this State for their personal
consumption; or
(ii)
persons licensed under the Act, otherwise than by an
occasional licence only, to sell liquor;
and
(b) sold
at a price that —
[(i) deleted]
(ii)
for wine, is at least 6.18% less than the notional
wholesale selling price of that wine.
[Regulation 21 inserted: Gazette
28 Jul 2000 p. 4030; amended: Gazette
28 Jun 2002 p. 3106; 9 Jul 2004 p. 2774;
1 May 2007 p. 1888.]