Australian Capital Territory Numbered Acts

LIQUOR TAX (CONSEQUENTIAL PROVISIONS) ACT 1991 (NO 111 OF 1991)

TABLE OF PROVISIONS

           Long Title

   PART I--PRELIMINARY SHORT TITLE

   1.      This Act may be cited as the Liquor Tax (Consequential Provisions) Act 1991.  

   PART II--CONSEQUENTIAL AMENDMENTS AMENDMENT OF LIQUOR ACT 1975

   4.      (1) The Liquor Act 1975 is amended as set out in Part 1 of Schedule 1.  
   5.      The Taxation (Administration) Act 1987 is amended as set out in Schedule 2.  

   PART III--TRANSITIONAL PROVISIONS

   6.      (1) Notwithstanding the operation of subsection 4 (1) of this Act, subsection 40A (1) of the former Act continues to apply in relation to a continuing licence until the applicable date.  
   7.      Notwithstanding the operation of subsection 4 (1) of this Act, section 42B of the former Act continues to apply in relation to a continuing licence until the applicable date as if paragraphs (2) (a) and (b) were omitted and the following paragraphs substituted:  
   8.      Notwithstanding the operation of subsection 4 (1) of this Act, sections 42D and 42E and subsection 105A (2) of the former Act continue to apply in relation to a continuing licence until the applicable date.  
   9.      During the prescribed period, section 40B of the Liquor Act 1975 applies as if paragraph (a) had been omitted and the following paragraph substituted:  
   10.     During the prescribed period, section 42C of the Liquor Act 1975 applies as if paragraph (1) (a) were omitted and the following paragraph substituted:  
   11.     Where—  
   12.     Where an election date falls in the prescribed period, the continuing licensee who made the election shall, within 14 days after the election date, pay the amounts that would have been payable if—  

   PART IV--MISCELLANEOUS APPLICATION OF LIQUOR TAX ACT

   13.     The Liquor Tax Act applies in relation to an amount payable under—  
   14.     In section 25 of the Liquor Tax Act, in relation to a certificate required to be lodged on or before 1 August 1992, the reference to the previous financial year shall be read as a reference to the period beginning on 1 January 1992 and ending on 30 June 1992.  
           SCHEDULE 1
           SCHEDULE 2