3. In this Act, unless the contrary intention
appears—“Administration Act” means the Taxation
(Administration) Act 1987; “approved form” means the form approved
by the Commissioner for the purposes of the provision in which the expression
occurs; “authorised University building” means a building which is
occupied by—
(b) a residential college
affiliated with a University under a Statute of that University;
being a
building in which the sale of liquor is authorised by a Statute of that
University;
“base quarter”, in relation to a quarter in respect of
which a quarterly franchise fee is payable, means the quarter which is 2
quarters previous to that quarter;
“determined amount” means the
amount determined by the Minister under subsection 99 (1) of the
Administration Act for the purposes of the provision in which the expression
occurs;
“determined rate” means the rate determined by the
Minister under subsection 99 (1) of the Administration Act for the purposes of
the provision in which the expression occurs;
“determined type of
liquor” means a type of liquor determined by the Minister under section
23 ;
“due date”, in respect of a quarter, means 17 March, 16 June,
16 September or 17 December before that quarter;
“duties”
means any tax or duties imposed under a law of the Commonwealth;
“exempt
sales” means liquor (whenever purchased) sold by wholesale to—
(a) a licensee;
(b) a person who, under the law of a State or
another Territory, is authorised to sell liquor;
(c) a permit holder;
(d)
a person for duty-free sale;
(e)
a University for sale, or exposure for sale, in an authorised
University building;
(f) the
Canberra Theatre Trust for sale, or exposure for sale, in the Canberra Theatre
Centre; or
(g) an exempt person;
“exempt wholesale licence” means an Off Licence declared under
section 22;
“initial fee”, in relation to an application for a
licence, means the fee assessed by the Commissioner under section 11 in
relation to the application;
“Liquor Act” means the Liquor Act
1975 ;
“quarter”, in any year, means a period of 3 months ending
on the last day of March, June, September or December in that year;
“quarterly franchise fee”, in relation to a licence in force
during a quarter, means the licence fee under Division 1 of Part II for that
quarter;
“wholesale liquor purchases” means—
(a) liquor purchased for the purpose of sale or
exposure for sale;
(b) in relation
to a University—liquor purchased for sale, or exposure for sale, in an
authorised University building; or
(c)
in relation to the Canberra Theatre Trust—liquor purchased for
sale, or exposure for sale, in the Canberra Theatre Centre.
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Australian Capital Territory Numbered Acts