28. (1) Subject to this section, the fees to be paid for tobacco licences shall be as follows:

(a) for a wholesale tobacco merchant’s licence—

(i) which is in force for any period on or before 31 August 1984—a fee of the specified amount together with an amount equal to the specified percentage of the value of tobacco sold by the applicant in the course of tobacco wholesaling during the relevant period (other than tobacco sold to a person who was in the opinion of the Commissioner engaged principally in tobacco wholesaling);

(ii) which is in force for any period after 31 August 1984—a fee of the specified amount together with an amount equal to the specified percentage of the value of tobacco sold by the applicant in the course of tobacco wholesaling during the relevant period (other than tobacco sold to the holder of a wholesale tobacco merchant’s licence or a group wholesale tobacco merchant’s licence);

(b) for a group wholesale tobacco merchant’s licence—a fee of the specified amount together with an amount equal to the specified percentage of the value of tobacco sold by all persons who are members of the group of wholesale tobacco merchants of which the applicant for the licence or a renewal thereof is a member (whether or not the application was made by them or on their behalf and whether or not they were members of that group during the whole of any part of the relevant period) in the course of tobacco wholesaling during the relevant period;

(c) for a retail tobacconist’s licence—a fee of the specified amount together with an amount equal to the specified percentage of the value of tobacco sold by the applicant in the course of tobacco retailing during the relevant period.

(2) Where an applicant for a wholesale tobacco merchant’s licence or a renewal of such a licence was, at any time during the relevant period for the licence or renewal, a member of a group of wholesale tobacco merchants, the tobacco sold by the applicant in the course of tobacco wholesaling during that relevant period shall, for the purposes of paragraph (1) (a), be deemed to have included any tobacco sold by the other or, if more than one, all of the other members of the group in the course of tobacco wholesaling during that period unless the applicant satisfies the Commissioner that a fee for a wholesale tobacco merchant’s licence or a renewal of such a licence has been paid to the Commissioner after having been assessed in respect of the sale of that tobacco during that relevant period.

(3) Where—

(a) an application is made on behalf of all or any of the members of a group of wholesale tobacco merchants for a group wholesale tobacco merchant’s licence or a renewal of such a licence; and

(b) any member of the group referred to in paragraph (a) was, at any time during the relevant period for the licence or renewal, a member of another group of wholesale tobacco merchants (any one or more of the the members of which is not a member of the group referred to in paragraph (a)),

the tobacco sold by members of the first-mentioned group in the course of tobacco wholesaling during that relevant period shall, for the purposes of paragraph (1) (b), be deemed to have included any tobacco sold by any of the members of the other group in the course of tobacco wholesaling during that period unless the applicant satisfies the Commissioner that a fee for a wholesale tobacco merchant’s licence, a group wholesale tobacco merchant’s licence or a renewal of such a licence has been paid to the Commissioner after having been assessed in respect of the sale of that tobacco during that relevant period.

(4) For the purposes of paragraphs (1) (a) and (b) and sub-sections (2) and (3), tobacco shall not be treated as having been sold by reason only of its having been sold to the holder of a wholesale tobacco merchant’s licence or a group wholesale tobacco merchant’s licence.

(5) Where an application is made for a tobacco licence and the applicant did not carry on the business in respect of which the application for the licence was made during the whole of the relevant period, the fee payable in respect of the licence shall be such amount as is assessed by the Commissioner as being just and reasonable in the circumstances of the case, having regard to the tobacco that in the opinion of the Commissioner would have been sold by the applicant had he been carrying on that business during the whole of that period, and the relevant principles of determining fees under this section.

(6) Where an application is made for a tobacco licence and the applicant carried on the business in respect of which the application for the licence was made during the whole of the relevant period and the Commissioner is of the opinion that he is unable for any reason accurately to assess the fee payable by the applicant under sub-section (1), the fee payable by the applicant in respect of the licence shall be such amount as is assessed by the Commissioner as being just and reasonable in the circumstances of the case, having regard to the tobacco that in the opinion of the Commissioner was sold by the applicant during that period, and the relevant principles of determining fees under this section.

(7) A fee payable in respect of a licence under sub-section (5) or (6) is payable by the applicant for the licence.

(8) The value of any tobacco sold for delivery and consumption inside the Territory shall be disregarded in determining fees payable under this section.

(9) Notwithstanding any other provision of this section, where a retail tobacconist’s licence is to be in force for a period of 11 months or less, the amount of the fee that, but for this sub-section, would be payable shall be reduced, where the licence is to be in force for a period of—

(a) 11 months or less but more than 10 months—by one-twelfth;

(b) 10 months or less but more than 9 months—by two-twelfths;

(c) 9 months or less but more than 8 months—by three-twelfths;

(d) 8 months or less but more than 7 months—by four-twelfths;

(e) 7 months or less but more than 6 months—by five-twelfths;

(f) 6 months or less but more than 5 months—by six-twelfths;

(g) 5 months or less but more than 4 months—by seven-twelfths;

(h) 4 months or less but more than 3 months—by eight-twelfths;

(i) 3 months or less but more than 2 months—by nine-twelfths;

(j) 2 months or less but more than 1 month—by ten-twelfths; or

(k) 1 month or less—by eleven-twelfths.

(10) The Commissioner shall not, in assessing a fee under sub-section (2), have regard to any particulars furnished pursuant to a requirement under section 23.

(11) In sub-sections (2) and (3), “applicant”, in relation to a wholesale tobacco merchant’s licence or a group wholesale tobacco merchant’s licence, includes any person whose tobacco wholesaling during the relevant period for the licence would be required to be taken into account by reason of paragraph (1) (b) or sub-section (2) or (3) for the purpose of determining the fee for the licence if the fee was not required to be assessed under either sub-section (5) or (6).

(12) A reference in a provision of this section to a specified amount or a specified percentage is a reference to an amount, or a percentage, specified by the Minister for the purposes of that provision by notice published in the Gazette .

(13) A reference in this section to tobacco sold shall be read as a reference to tobacco sold in the course of interstate trade.

(14) The Commissioner shall notify the applicant of the terms of his decision assessing an amount of fees under this section.

(15) A notification under sub-section (14) shall include a statement—

(a) specifying the assessment, and the findings of material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision;

(b) that the applicant may, by notice in writing to the Commissioner within 28 days of receipt of the notification, request that the amount of fees be reassessed; and

(c) that, subject to the Administrative Appeals Tribunal Act 1975 , a person whose interests are affected by the decision reassessing the fees is entitled to apply to the Tribunal for a review of that decision.

(16) The validity of a decision to which a statement under sub-section (15) relates shall not be taken to be affected by a failure to comply with that sub-section.