Liquor Licensing Amendment Regulations (No. 4) 1998 (WA)

6 October 19981 GOVERNMENT GAZETTE, WA 5563

RACING, GAMING AND LIQUOR

RA301*

Liquor Licensing Act 1988

Liquor Licensing Amendment Regulations

(No. 4) 1998

22 May 1998.]

Made by the Governor in Executive Council.

1.     Citation

These regulations may be cited as the Liquor Licensing
Amendment Regulations (No. 4) 1998.

2.     The regulations amended

The amendments in these regulations are to the Liquor
Licensing Regulations 1989*.
[* Reprinted as at 8 September 1997.

For amendments to 13 August 1998 see 1997 Index to Legislation of Western Australia, Table 4, p. 168, and Gazettes 30 January, 6 February, 28 April and

5564 GOVERNMENT GAZETTE, WA 16 October 1998

3.            Regulation 4AA amended

Regulation 4AA is amended by deleting "0.05%" and inserting
instead -
46 0.5% ".

4.            Regulation 21 amended

Regulation 21(1) is amended by inserting after "eligible for a subsidy" in both places where it occurs -

in accordance with subregulation (2) or (3), ".

5.            Regulation 21A replaced

Regulation 21A is repealed and the following regulation is inserted instead -

66  

21A. Subsidy for producers of wine

(1) For the purposes of section 130(3) of the Act, the
subsidy for a producer in respect of sales of wine is to
be calculated as follows -

15

PS = - (WST)
41

Where:

PS = the producer's subsidy payment;

WST = the amount of WST paid -

(a)	by the producer in respect of the sale or disposal of wine in respect of which the producer is eligible for a subsidy in accordance with subregulation (2); or
(b)	by a wine maker engaged by the producer in respect of wine fermented

using produce of the producer being

wine in respect of which the producer is eligible for a subsidy in accordance with subregulation (2).

(2) For the purposes of section 130(1) of the Act, subsidies
are payable to a producer in respect of wine produced
by the producer in this State and -

(a)	sold or disposed of (including by mail order) from the licensed premises to unlicensed persons for their personal consumption; and
(b)	if sold, WST has been paid by the producer or wine maker (as referred to in subregulation (1)), and the price has been reduced by at least the amount of the subsidy payable to the producer from the price that would otherwise have been charged.

6 October 19981 GOVERNMENT GAZETTE, WA 5565

6.            Regulations 21AB and 21AC inserted

After regulation 2 1 A the following regulations are inserted -

66  

21AB. Subsidy for producers of beer

(1) For the purposes of section 130(3) of the Act, the
subsidy for a producer in respect of sales of beer is to
be calculated as follows -

PS = 43.06% (Extra WST)

Where:

PS = the producer's subsidy payment;

Extra WST = the amount by which the WST paid by

the producer on beer in respect of which the producer is eligible for a subsidy, in accordance with subregulation (2), was increased as a result of the 1997

Commonwealth Acts.

(2) For the purposes of section 130(1) of the Act, subsidies are payable to a producer in respect of sales of beer -

(a)	which is low alcohol liquor;
(b)	produced by the producer in the State; and
(c)	on which WST has been paid by the producer,

to persons resident in this State, and which has been
sold at a price reduced by at least 6.46 cents per dollar
(by reference to the taxable value of the liquor) from

the price that would otherwise have been charged.

(3) In this regulation the definitions in regulation 2 1(4)
apply.

21AC. Subsidy only payable once in respect of a sale of

liquor

A subsidy is only payable once in respect of a sale of

liquor.

7.           Regulation 21C amended

Regulation 21C is amended as follows:

(a)	by deleting "; and" after paragraph (c) and inserting a full stop;
(b)	by deleting paragraph (d).

8.            Regulation 22 amended

Regulation 22(1)(ba) is amended by deleting subparagraph (iii) and inserting instead -

66

(iii) tastings, promotions and donations, and a separate statement is to be kept of the amount of liquor sold or otherwise disposed of

5566 GOVERNMENT GAZETTE, WA 16 October 1998

as referred to in subparagraphs (i) and (ii)
where, in respect of one sale or other disposal,
the aggregate quantity sold or disposed of
exceeds 45 litres;

9.           Regulation 23 amended

(1) Regulation 23(1) is amended by deleting "subregulation (2a)"
and inserting instead -

subregulation (la) ".

(2)	Regulation 23 is amended by deleting "(2a) A return is verified -" and inserting instead -
66

(la) A return is verified-

10. Schedule 1 amended
Schedule 1 is amended in Form 19 as follows:

(a) in item 2 by deleting "SALES TAX NUMBER:" and inserting instead -

66

WHOLESALE SALES TAX
NUMBER OR NAME, ADDRESS
AND CONTACT PHONE NUMBER
OF THE WINE MAKER WHO PAID

THE WHOLESALE SALES TAX:

(b) by deleting items 5 and 6 and inserting instead -

64

5.	AMOUNT OF SUBSIDY	(a) Cellar door sales to persons other than liquor merchants (including sales made in a restaurant on the licensed premises).	$
CLAIMED (WINE):
(b) Mail Order Sales.	$

(c) Tastings, promotions and donations $

for which no charge has been

made.

SA. AMOUNT OF SUBSIDY (d) Sales of beer. S

CLAIMED (BEER):

TOTAL FOR THIS PERIOD:  $

6. ADJUSTMENTS (IF (e) Amount overpaid/underpaid for the S

ANY):  month of

TOTAL AMOUNT CLAIMED:  $

(c) in item 7(c) by deleting "my wholesales sales tax (WST) obligations" and inserting instead -

66

the wholesales sales tax (WST) obligations in respect of the

liquor sales I am claiming a subsidy in relation to

(d) in item 7 by deleting "and" after paragraph (1);

6 October 1998) GOVERNMENT GAZETTE, WA 5567

in item 7 by deleting the full stop after paragraph (g) and

inserting instead —

66 ;and ";and

after item 7(g) by inserting the following paragraph —

(h) I have not previously claimed liquor subsidy in respect of the sales referred to in this application.

11.     Schedule 2 amended

Schedule 2 is amended in item 1(q) by deleting subparagraphs
(a) and (b) and inserting instead —

(i) a director; or

(ii) where the corporation is a proprietary company, a

shareholder,

By Command of the Governor,

M. C. WAUCHOPE, Clerk of the Executive Council.