Australian Capital Territory Numbered Acts
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LIQUOR TAX ACT 1991 (NO. 110 OF 1991)
TABLE OF PROVISIONS
Long Title
PART I--PRELIMINARY SHORT TE
1. This Act may be cited as the Liquor Tax Act 1991.
2. Commencement
3. Interpretation
4. Incorporation of Taxation (Administration) Act 1987
5. Administration
6. Parts II and III not to apply
PART II--LIABILITY TO TAXATION LIABIY
7. A person is liable to pay tax in respect of liquor purchased by the person on or after the commencement day for the purpose of sale or exposure for sale.
8. Amount payable
9. Exemptions
PART III--ADVANCE PAYMENTS GENERY >
10. (1) A licensee shall, on or before the due date—
11. Grant or transfer of licence
12. Termination of licences
13. Transfer of licences
PART IV--TRANSITIONAL PAYMENTS
14. Interpretation
15. Quarterly payments
16. Termination payments
17. Transfer payments
18. Payments on election
19. This Division applies to—
20. Payments by Universities etc.
PART V--RECORDS OF PURCHASES
21. (1) For the purposes of this Act, a licensee shall keep a record of each purchase of liquor for sale or exposure for sale to which the licence relates, specifying—
22. Interpretation
23. Annual lodgment
24. Transfer or termination of licences
25. Universities etc.
PART VI--MISCELLANEOUS ELECTION BY CONTINUING LICENS
26. (1) A continuing licensee may, by notice in writing given to the Commissioner, elect to bring the continuing licence within the operation of Parts II and III.
27. Tax payable by unlicensed persons
28. Exempt wholesale licences
29. Suspension and cancellation
30. Regulations
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