Sales Tax (Customs) (Wine—Deficit Reduction) Act 1993 (Cth)

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Sales Tax (Customs) (Wine—Deficit Reduction) Act 1993

Act No. 51 of 1993 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 10 October 2000

taking into account amendments up to Act No. 95 of 1994

The text of any of those amendments not in force

on that date is appended in the Notes section

The operation of amendments that have been incorporated may be

affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,

Attorney‑General’s Department, Canberra

Contents

An Act relating to sales tax

Part 1Preliminary1Short title [see Note 1]

This Act may be cited as the Sales Tax (Customs) (Wine—Deficit Reduction) Act 1993.

2Commencement [see Note 1]
  1. (1)

    Parts 1 and 2 and Schedule 1 are taken to have commenced on 18 August 1993.

  2. (2)

    Part 3 and Schedule 2 commence, or are taken to have commenced, as the case requires, on the designated day.

  3. (2A)

    Part 3A and Schedule 2A are taken to have commenced on 11 May 1994.

  4. (3)

    Part 4 and Schedule 3 commence on 1 July 1994.

  5. (4)

    Part 5 and Schedule 4 commence on 1 July 1995.

  6. (5)

    In this Act:

designated day means:

  1. (a)

    if:

    1. (i)

      on a particular day (the tabling day) in the period beginning on 19 October 1993 and ending on 31 October 1993, the Assistant Treasurer causes to be laid before the House of Representatives a statement declaring that a specified day is the designated day for the purposes of this Act; and

    2. (ii)

      the specified day is:

      1. (A)

        in that period; and

      2. (B)

        not earlier than the tabling day;

    the specified day; or

  2. (b)

    if paragraph (a) does not apply—1 November 1993.

3Object of Act

The object of this Act is to modify the provisions of the Sales Tax (Exemptions and Classifications) Act 1992, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992.

4This Act taken to be a sales tax amending Act for certain purposes

For the purposes of section 129 of the Sales Tax Assessment Act 1992, this Act is taken to be a sales tax amending Act.

Part 2Modifications commencing on 18 August 19935Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:

  1. (a)

    they were modified as set out in Schedule 1 to this Act; and

  2. (b)

    those modifications applied to dealings with goods on or after 18 August 1993.

Part 3Modifications commencing on the designated day6Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 (as modified by Part 2 of this Act and by Part 2 of the Sales Tax (Customs) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:

  1. (a)

    they were further modified as set out in Schedule 2 to this Act; and

  2. (b)

    those further modifications applied to dealings with goods on or after the designated day.

Part 3AModifications commencing on 11 May 19946AModifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 (as modified by Parts 2 and 3 of this Act and by Part 2 of the Sales Tax (Customs) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:

  1. (a)

    they were further modified as set out in Schedule 2A to this Act; and

  2. (b)

    those further modifications applied to dealings with goods on or after 11 May 1994.

Part 4Modifications commencing on 1 July 19947Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 (as modified by Parts 2, 3 and 3A of this Act and by Part 2 of the Sales Tax (Customs) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:

  1. (a)

    they were further modified as set out in Schedule 3 to this Act; and

  2. (b)

    those further modifications applied to dealings with goods on or after 1 July 1994.

Part 5Modifications commencing on 1 July 19958Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 (as modified by Parts 2, 3, 3A and 4 of this Act and by Part 2 of the Sales Tax (Customs) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Customs) Act 1992, as if:

  1. (a)

    they were further modified as set out in Schedule 4 to this Act; and

  2. (b)

    those further modifications applied to dealings with goods on or after 1 July 1995.

Schedule 1Modifications commencing on 18 August 1993

Section 5

1.

Schedule 2

(a) Omit Item 15 of the Table of Contents.

(b) Omit Item 15.

2.

Schedule 5

(a) Add at the end of the Table of Contents the following Item:

  1. “15.

    Wine, cider etc.”.

    1. (b)

      Add at the end the following Item:

  2. “Item 15:

    [Wine, cider etc.]

  3. “(1)

    The following beverages, if they contain more than 1.15% by volume of ethyl alcohol:

    (a) wine;

    1. (b)

      cider;

    2. (c)

      beverages similar to wine or cider;

    3. (d)

      mead, perry, sake and other similar fermented beverages.

  4. “(2)

    This Item does not cover:

    1. (a)

      beer;

    2. (b)

      spirits, liqueurs or spirituous liquors;

    3. (c)

      beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

  5. “(3)

    For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20ºC and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20ºC in a vacuum).

  6. “(4)

    In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:

    1. (a)

      is brewed from a mash (whether or not the mash contains malt); and

    2. (b)

      contains hops (including any substance prepared from hops) or other bitters.”.

Schedule 2Modifications commencing on the designated day

Section 6

1.

Subsection 15(1):

Omit “and 6”, substitute “, 6, 7 and 8”.

2.

Schedule 4:

Omit from Item 1 “and 6”, substitute “, 6, 7 and 8”.

3.

Schedule 5:

(a) Omit Item 15 of the Table of Contents.

(b) Omit Item 15.

4.

Insertion of new Schedules:

After Schedule 6 insert the following Schedules:

“Schedule 7—Goods taxed at 22%

“Item 1:

[Wine, cider etc.]

  1. “(1)

    The following beverages, if they contain more than 1.15% by volume of ethyl alcohol:

    1. (a)

      wine;

    2. (b)

      cider;

    3. (c)

      beverages similar to wine or cider;

    4. (d)

      mead, perry, sake and other similar fermented beverages.

  2. “(2)

    This Item does not cover:

    1. (a)

      beer;

    2. (b)

      spirits, liqueurs or spirituous liquors;

    3. (c)

      beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

  3. “(3)

    For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20ºC and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20ºC in a vacuum).

  4. “(4)

    In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:

    1. (a)

      is brewed from a mash (whether or not the mash contains malt); and

    2. (b)

      contains hops (including any substance prepared from hops) or other bitters.

“Schedule 8—Goods taxed at 12%

“Item 1:

[Low‑alcohol wine, cider etc.]

  1. “(1)

    The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol:

    1. (a)

      wine;

    2. (b)

      cider;

    3. (c)

      beverages similar to wine or cider;

    4. (d)

      mead, perry, sake and other similar fermented beverages.

  2. “(2)

    This Item does not cover:

    1. (a)

      beer;

    2. (b)

      spirits, liqueurs or spirituous liquors;

    3. (c)

      beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

  3. “(3)

    For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20ºC and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20ºC in a vacuum).

  4. “(4)

    In this Item, beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:

    1. (a)

      is brewed from a mash (whether or not the mash contains malt); and

    2. (b)

      contains hops (including any substance prepared from hops) or other bitters.”.

Schedule 2AModifications commencing on 11 May 1994

Section 6A

1.

Subsection 15(1):

Omit ‘, 7 and 8’, substitute ‘and 7’.

2.

Schedule 2:

(a) Add at the end of the Table of Contents the following Item:

‘15.

Low‑alcohol wine, cider etc.’.

(b) Add at the end the following Item:

‘Item 15:

[Low‑alcohol wine, cider etc.]

  1. (1)

    The following beverages, unless they contain more than 1.15% by volume of ethyl alcohol:

    1. (a)

      wine;

    2. (b)

      cider;

    3. (c)

      beverages similar to wine or cider;

    4. (d)

      mead, perry, sake and other similar fermented beverages.

  2. (2)

    This Item does not cover:

    1. (a)

      beer;

    2. (b)

      spirits, liqueurs or spirituous liquors;

    3. (c)

      beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

  3. (3)

    For the purposes of this Item, the volume of ethyl alcohol in goods is to be measured at 20ºC and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20ºC in a vacuum).

  4. (4)

    In this Item, ‘beer’ means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:

    1. (a)

      is brewed from a mash (whether or not the mash contains malt); and

    2. (b)

      contains hops (including any substance prepared from hops) or other bitters.’.

3.

Schedule 4:

Omit from Item 1 ‘, 7 and 8’, substitute ‘and 7’.

4.

Schedule 8:

Omit the Schedule.”.

Schedule 3Modifications commencing on 1 July 1994

Section 7

1.

Schedule 7:

Omit “GOODS TAXED AT 22%”, substitute “GOODS TAXED AT 24%”.

Schedule 4Modifications commencing on 1 July 1995

Section 8

1.

Schedule 7:

Omit “GOODS TAXED AT 24%”, substitute “GOODS TAXED AT 26%”.

Notes to the Sales Tax (Customs) (WineDeficit Reduction) Act 1993

Note 1

The Sales Tax (Customs) (Wine—Deficit Reduction) Act 1993 as shown in this compilation comprises Act No. 51, 1993 amended as indicated in the Tables below.

Table of Acts

Act

Number

and year

Date

of Assent

Date of commencement

Application, saving or transitional provisions

Sales Tax (Customs) (Wine—Deficit Reduction) Act 1993

51, 1993

27 Oct 1993

Parts 1 and 2 (ss. 1‑5): 18 Aug 1993

Part 3 (s. 6): 20 Oct 1993 (see Hansard p. 2300)

Part 3A (s. 6A): 11 May 1994

Part 4 (s. 7): 1 July 1994

Part 5 (s. 8): 1 July 1995

Sales Tax (Low‑alcohol Wine) Amendment Act 1994

95, 1994

29 June 1994

29 June 1994

—

Table of Amendments

    ad. = added or inserted

    am. = amended rep. = repealed rs. = repealed and substituted

Provision affected

How affected

S. 2.........................................

am. No. 95, 1994

Part 3A (s. 6A)........................

ad. No. 95, 1994

S. 6A .....................................

ad. No. 95, 1994

Ss. 7, 8...................................

am. No. 95, 1994

Schedule 2A...........................

ad. No. 95, 1994

Schedule 3.............................

am. No. 95, 1994

Schedule 4.............................

am. No. 95, 1994

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