“certificate” means a diesel subsidy certificate
issued under section 46;
“certified diesel user” means a person
registered in the Diesel Users Register;
“Commissioner” means the
Commissioner for Australian Capital Territory Revenue;
“Commonwealth tax
laws” means the Customs Tariff Act 1995 , the Excise Tariff Act 1921 or
any other legislation of the Commonwealth prescribed by the regulations;
“defined business associate”, in relation to a person who is or
has been a registered liquor supplier or a registered diesel supplier,
means— (a) in relation to a
person that is a body corporate—
(i) a director, servant or agent of the body;
(ii) a person
who is substantially concerned in the management of the body; or
(iii) a person who is
able to control, or to substantially influence, the body's activities or
internal affairs;
(b) in relation
to a person who is a member of a partnership the business of which involves
the supply of liquor or diesel (as the case may be)—
(i) any other member of the
partnership;
(ii)
any other person who is substantially concerned in the management of
the business insofar as it concerns the supply of liquor or diesel (as the
case may be); or
(iii)
any other person who is able to control, or to substantially
influence, the partnership's activities insofar as they concern the supply of
liquor or diesel (as the case may be); or
(c)
in any other case—
(i) any other person who is substantially
concerned in the management of the person's business insofar as it concerns
the supply of liquor or diesel (as the case may be); or
(ii) any other person who is able to
control, or to substantially influence, the person's activities insofar as
they concern the supply of liquor or diesel (as the case may be);
“diesel” means a petroleum or shale product used or capable of use
in propelling a diesel-engined motor vehicle or in home heating;
“diesel
subsidy” means a subsidy paid under Part III;
“diesel
supplier” means a person who undertakes to sell diesel;
“Diesel
Users Register” means the register established under section 52;
“identity card”, in relation to a subsidy officer, means an
identity card issued under section 57 ;
“licensed premises” means
premises from which the sale of liquor is licensed under the Liquor Act 1975 ;
“licensee” means a person who holds a licence under the Liquor Act
1975 ;
“liquor supplier” means a person who undertakes the sale by
wholesale of low-alcohol liquor;
“low-alcohol liquor” means any
beverage that contains more than 1.15% by volume of ethyl alcohol and less
than a maximum percentage of ethyl alcohol determined for that beverage by the
Minister by instrument;
“low-alcohol liquor subsidy” means a
subsidy paid under Part II;
“motor vehicle” has the same meaning
as in the Motor Traffic Act 1936 ;
“premises” includes any place,
vehicle, vessel or aircraft;
“purposes of primary production”, in
relation to the use of diesel, does not include the use of the diesel for
propelling a diesel-engined motor vehicle on a public road;
“reciprocating jurisdiction” means a jurisdiction, being a State
or another Territory, under a law of which a person or authority (not being a
Minister of State) is authorised to give to the Commissioner, for the purposes
of the administration of this Act, information within the knowledge of the
person or authority;
“registered”, in relation to a liquor
supplier, diesel supplier or diesel user, means such a supplier or user who is
registered under this Act, but does not include such a supplier or user whose
registration is suspended;
“repayment notice”, in relation to the
payment of an amount under Division 4 of Part II or Division 3 of Part III,
means a notice under section 13 or 33, as the case may be;
“sale by
wholesale”, in relation to low-alcohol liquor, means the sale of such
liquor for the purpose of sale or exposure for sale;
“subsidised”,
in relation to a quantity of low-alcohol liquor or diesel obtained by a
person, means a quantity in relation to which low-alcohol liquor subsidy or
diesel subsidy (as the case may be) is payable, or has been paid, to another
person;
“subsidised price”, in relation to the sale of diesel by a
diesel supplier to a certified diesel user, means a reduced price reflecting
the
passing-on to the user of the benefit of a diesel subsidy that has been or
is to be applied for by the supplier, or that has been paid to the supplier;
“subsidised product” means— (a)
low-alcohol liquor or diesel; or
(b) in relation to an investigation authorised under Part
VI—liquor, or petroleum or shale products, in relation to which
provision is made for the payment of subsidies under a law of the relevant
reciprocating jurisdiction;
“subsidy law” means—
(a) this Act; or
(b) in relation to an investigation authorised under Part
VI—
(i)
a law of the relevant reciprocating jurisdiction prescribed by the
regulations; or
(ii)
any other law of the relevant reciprocating jurisdiction, being a law
that makes provision for the payment of subsidies for liquor, or for petroleum
or shale products;
“subsidy offence” means—
(a) an offence against this Act; or
(b) in relation to an investigation authorised
under Part VI—an offence against a subsidy law of the relevant
reciprocating jurisdiction;
“subsidy officer” means—
(a) a tax officer within the meaning of the
Taxation (Administration) Act 1987 ; or
(b)
in relation to an investigation authorised under Part VI—a
person authorised under section 77 to conduct the investigation;
“TPI
pensioner” means a person to whom a pension under Part II of the
Veterans' Entitlements Act 1986 of the Commonwealth is being paid and to whom
section 24 of that Act applies;
“vary”, in relation to conditions
of registration, includes the imposition of a condition or the substitution of
a new condition for an existing condition.
(2) A determination of the Minister for the purposes of the
definition of “low-alcohol liquor” in subsection (1) is a
disallowable instrument for the purposes of the Subordinate Laws Act 1989 .
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Australian Capital Territory Numbered Acts