Australian Capital Territory Repealed Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

This legislation has been repealed.

LIQUOR TAX ACT 1991 - SECT 12

12. (1) Within 14 days after a licence ceases to be in force (except by virtue of its suspension), the former licensee shall—

        (a)     lodge a return in the approved form specifying—

              (i)     the aggregate of amounts (including duties) paid or payable by the former licensee for taxable purchases in the final period to which the licence relates; and

              (ii)     the aggregate of amounts (including duties) paid or payable by the former licensee for exempt sales in the final period to which the licence relates; and

        (b)     pay the amount of tax outstanding (if any) in respect of liquor purchases to which the licence relates.

(2) Where—

        (a)     a licence ceases to be in force (except by virtue of its suspension); and

        (b)     the former licensee has overpaid the amount of tax payable in respect of liquor purchases to which the licence relates;

the Commissioner shall, within 14 days after receiving a return in accordance with paragraph (1) (a), refund the overpaid amount.

(3) In this section—

“base quarter”, in relation to a due date, means the quarter that commences 3 months before the quarter in which the due date falls;
“final period” means—

        (a)     if the termination date occurs on or before a due date—the period beginning on the day on which the base quarter commences and ending on the termination date; or

        (b)     if the termination date occurs after a due date—the period beginning on the day on which the quarter immediately following the base quarter commences and ending on the termination date.

Transfer of licences


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback