Australian Capital Territory Repealed Acts Australian Capital Territory Repealed ActsThis legislation has been repealed.
On or before 1 August in each year, a licensee shall lodge with the Commissioner a certificate in the approved form specifying—
(a) the aggregate of amounts (including duties) paid or payable by the licensee for wholesale liquor purchases in the previous financial year to which the licence relates; and
(b) the aggregate of amounts (including duties) paid or payable by the licensee for exempt sales in the previous financial year to which the licence relates.
Penalty:
(a) if the offender is a natural person—20 penalty units;
(b) if the offender is a body corporate—100 penalty units.
20. Lodgment on transfer or termination of licences
(1) Within 14 days after a licence—
(a) is transferred; or
(b) ceases to be in force (except by virtue of its suspension);
the transferor or former licensee (as the case requires) shall lodge with the Commissioner a certificate in the approved form specifying—
(c) the aggregate of amounts (including duties) paid or payable by the transferor or former licensee for wholesale liquor purchases in the final period to which the licence relates; and
(d) the aggregate of amounts (including duties) paid or payable by the transferor or former licensee for exempt sales in the final period to which the licence relates.
Penalty:
(a) if the offender is a natural person—20 penalty units;
(b) if the offender is a body corporate—100 penalty units.
(2) In subsection (1)—
“final period”, in relation to a licence, means—
(a) where the licence is transferred or terminated in the month of July or on 1 August—the period beginning on 1 July in the preceding calendar year and ending on the transfer date or termination date; or
(b) in any other case—the period beginning on 1 July in the financial year in which the transfer date or termination date falls and ending on the transfer date or termination date.