Sales Tax (Excise) (Alcoholic Beverages) Act 1997 (Cth)

Sales Tax (Excise) (Alcoholic Beverages) Act 1997

No. 138, 1997

Sales Tax (Excise) (Alcoholic Beverages) Act 1997

No. 138, 1997

An Act relating to sales tax

Contents

Sales Tax (Excise) (Alcoholic Beverages) Act 1997

No. 138, 1997

An Act relating to sales tax

[Assented to 19 September 1997]

The Parliament of Australia enacts:

Part 1—Preliminary

1Short title

This Act may be cited as the Sales Tax (Excise) (Alcoholic Beverages) Act 1997.

2Commencement

This Act is taken to have commenced on 6 August 1997.

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 (Excise) 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 2—Modifications commencing on 6 August 1997

5Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

The provisions of the Sales Tax (Exemptions and Classifications) Act 1992, as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) 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 3.30 pm, by legal time in the Australian Capital Territory, on 6 August 1997.

Schedule 1—Modifications commencing on 6 August 1997

1

Part 4 (heading)

Repeal the heading, substitute:

Part 4—Rates of tax

2

At the end of Part 4

Add:

15AHigher rate for alcoholic beverages

1. (1)

   The rate of tax for taxable dealings with:

   1. (a)

      goods covered by Item 1 of Schedule 7; or

   2. (b)

      beer; or

   3. (c)

      spirits, liqueurs or spirituous liquors; or

   4. (d)

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

is the rate of tax specified in the applicable Schedule plus 15%.

Example: If goods are covered by Schedule 4 and by paragraph (d), the rate would be:

1. (2)

   In this section, 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.

[Minister’s second reading speech made in¾

House of Representatives on 28 August 1997

Senate on 3 September 1997]

(124/97)