Queensland Bills Explanatory Notes[Index] [Search] [Download] [Bill] [Help]
1
Licensing Fees Legislation (Liquor and Tobacco Products) Amendment Bill 1993
LICENSING FEES LEGISLATION (LIQUOR
AND TOBACCO PRODUCTS)
AMENDMENT BILL 1993
EXPLANATORY NOTE
GENERAL OUTLINE
Objectives of the Legislation
The objective of this Bill is to amend the refund provisions of the Tobacco
Products (Licensing) Act 1988 and the Liquor Act 1992. Refunds of licensing
fees may be made only to those licence holders who either have not received an
amount in respect of those fees from another person or who, having received
such an amount from another person, will reimburse that person.
Reasons for the Bill
Where a fee has effectively been passed on by a licence holder to another
person, a refund paid to the licence holder without any requirement for
reimbursement of the other person would result in an inappropriate windfall
gain to the licence holder.
Estimated Cost for Government Implementation
There will be no cost for Government.
Consultation
None.
2
Licensing Fees Legislation (Liquor and Tobacco Products) Amendment Bill 1993
NOTES ON PROVISIONS
Clause 1 sets out the short title of the Bill.
Clause 2 provides for amendment of the Liquor Act 1992.
Clause 3 provides for matters of which the chief executive must be satisfied
when refunding a fee.
A refund of a fee, including a supplementary fee, under or purportedly under
the Liquor Act, may only be paid where the person to whom the refund is
payable has not received, and will not receive, an amount from another person
in respect of any part of the fee, or having received an amount from another
person, will reimburse that person. Receipt of an amount in respect of a fee
includes obtaining the amount through the price charged for goods, either in
anticipation of a fee to be paid or after the fee is paid.
Where a refund is made to a person who has received an amount for any part
of the fee from another person, the refunded amount must be reimbursed to that
other person within 90 days of the refund being made. Written notification of
payment of the reimbursement must be given to the chief executive within 7
days after expiration of the 90 day period.
Where reimbursement is not made within the 90 day period, the refunded
amount must be returned to the chief executive within 7 days.
Interest is payable at 20% per annum, calculated from the date the refund
was paid to the date the amount is repaid.
The provision applies where the fee was paid voluntarily or under
compulsion, whether or not paid under a mistake of law or fact, and includes
recovery of the fee by legal proceeding.
An amount required to be repaid to the chief executive is a debt payable to
the State.
Clause 4 provides for amendment of the Tobacco Products (Licensing) Act
1988.
Clause 5 similarly as for clause 3, provides for matters of which the
Commissioner must be satisfied when refunding a fee.
3
Licensing Fees Legislation (Liquor and Tobacco Products) Amendment Bill 1993
© The State of Queensland 1993