Australian Capital Territory Repealed Acts Australian Capital Territory Repealed ActsThis legislation has been repealed.
8. (1) The amount of tax payable by a person in respect of a quarter is—
(a) if the purchases in the quarter relate to an exempt wholesale licence—the determined amount plus the amount calculated in accordance with the formula in subsection (2); or
(b) in any other case—the determined amount or the amount calculated in accordance with the formula in subsection (2), whichever is greater.
(2) For the purposes of subsection (1), the formula is—
(TP _ ES) x DR
where—
TP is the aggregate of amounts (including duties) paid or payable by the person for taxable purchases in the quarter;
ES is the aggregate of amounts (including duties) paid or payable by the person for exempt sales in the quarter; and
DR is the determined rate.
9. (1) This Act does not apply in relation to liquor purchased for any of the following purposes:
(a) duty-free sale;
(b) administration, dispensing or sale for medicinal purposes—
(i) by or under the direction of a medical practitioner registered under the Medical Practitioners Registration Act 1930 ; or
(ii) by a pharmacist registered under the Pharmacy Act 1931 ;
(c) sale in a naval, military or air force mess, canteen, camp or post by the permission, and under the control of, the naval, military or air force authorities;
(d) sale, at a canteen or club established or conducted in pursuance of the Army and Air Force Canteen Service Regulations, by the Army and Air Force Canteen Service Board of Management to a person—
(i) who is a member of the naval, military or air forces of Australia or another country;
(ii) who is an officer or employee of the Department of Defence;
(iii) who is employed by the Army and Air Force Canteen Service Board of Management;
(iv) who is employed at a special defence undertaking within the meaning of section 6 of the Defence (Special Under-takings) Act 1952 of the Commonwealth; or
(v) who is in the canteen or club at the invitation of a person referred to in subparagraph (i), (ii), (iii) or (iv);
(e) sale in Parliament House;
(f) sale by auction by an auctioneer licensed under the Auctioneers Act 1959 , in good faith and in the course of the auctioneer's business, on account of another person.
(2) Nothing in subsection (1) shall be taken to exempt the holder of an Off Licence from the operation of this Act.
10. (1) A licensee shall, on or before the due date—
(a) lodge a return in the approved form specifying—
(i) the aggregate of amounts (including duties) paid or payable by the licensee for taxable purchases in the base quarter to which the licence relates; and
(ii) the aggregate of amounts (including duties) paid or payable by the licensee for exempt sales in the base quarter to which the licence relates; and
(b) pay the applicable amount.
(2) For the purposes of paragraph (1) (b)—
(a) if AP BQ exceeds T BQ —the applicable amount is calculated in accordance with the formula T BQ _ (AP BQ _ T BQ ) ;
(b) if AP BQ equals T BQ —the applicable amount is T BQ ; or
(c) if T BQ exceeds AP BQ —the applicable amount is calculated in accordance with the formula T BQ + (T BQ _ AP BQ ) .
(3) In subsection (2)—
(a) where the base quarter is the quarter in which the licence is issued or transferred—the amount paid or payable by the licensee under paragraph 11 (1) (a);
(b) where the base quarter is the quarter immediately following the quarter referred to in paragraph (a)—the amount paid or payable by the licensee under paragraph 11 (1) (b); or
(c) in any other case—the amount of tax paid or payable by the licensee for liquor purchases in the quarter that commenced 6 months before the base quarter to which the licence relates; and
(4) In this section—
11. (1) Within 14 days after the issue or transfer of a licence, the licensee or transferee, shall pay—
(a) an amount calculated in accordance with the formula—
FQTP x DR
where—
FQTP is the aggregate of amounts (including duties) that, in the opinion of the Commissioner, are likely to be paid or payable by the licensee or transferee for taxable purchases in the first quarter to which the licence relates; and
DR is the determined rate;
or the determined amount, whichever is greater; and
(b) an amount calculated in accordance with the formula—
SQTP x DR
where—
SQTP is the aggregate of amounts (including duties) that, in the opinion of the Commissioner, are likely to be paid or payable by the licensee or transferee for taxable purchases in the second quarter to which the licence relates; and
DR is the determined rate;
or the determined amount, whichever is greater.
(2) In subsection (1)—
12. (1) Within 14 days after a licence ceases to be in force (except by virtue of its suspension), the former licensee shall—
(a) lodge a return in the approved form specifying—
(i) the aggregate of amounts (including duties) paid or payable by the former licensee for taxable purchases in the final period to which the licence relates; and
(ii) the aggregate of amounts (including duties) paid or payable by the former licensee for exempt sales in the final period to which the licence relates; and
(b) pay the amount of tax outstanding (if any) in respect of liquor purchases to which the licence relates.
(2) Where—
(a) a licence ceases to be in force (except by virtue of its suspension); and
(b) the former licensee has overpaid the amount of tax payable in respect of liquor purchases to which the licence relates;
the Commissioner shall, within 14 days after receiving a return in accordance with paragraph (1) (a), refund the overpaid amount.
(3) In this section—
(a) if the termination date occurs on or before a due date—the period beginning on the day on which the base quarter commences and ending on the termination date; or
(b) if the termination date occurs after a due date—the period beginning on the day on which the quarter immediately following the base quarter commences and ending on the termination date.