Australian Capital Territory Numbered Acts

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