Australian Capital Territory Numbered Acts

LIQUOR TAX ACT 1991 (NO. 110 OF 1991) - SECT 3

3. (1) 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; “commencement day” means the day on which the provision in which the expression occurs commences; “continuing licence” means a licence in force immediately before the commencement day; “continuing licensee”, in relation to a continuing licence, means the person who immediately before the commencement day holds that licence; “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; “due date”, in any year, means 16 September, 17 December, 17 March and 16 June; “election date”, in relation to a continuing licence, means the date on which an election in respect of that licence under section 26 takes effect; “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 the purpose of the duty-free sale of the liquor by that person;

        (e)     a University for the purpose of sale or exposure for sale in a prescribed University building;

        (f)     the Canberra Theatre Trust for sale or exposure for sale in the Canberra Theatre Centre; or

        (g)     an exempt person;