Australian Capital Territory Numbered Acts

LIQUOR TAX ACT 1991 (NO. 110 OF 1991) - SECT 25

25. (1) This section applies to—

        (a)     a University; and

        (b)     the Canberra Theatre Trust.

(2) On or before 1 August in each year, a person to whom this section applies shall lodge a certificate in the approved form specifying the aggregate of amounts (including duties) paid or payable for taxable purchases in the previous financial year.

Penalty for contravention of subsection (2): $2,000.

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