Sales Tax (Low-Alcohol Wine) Amendment Act 1994

Administered by Department of the Treasury

Legislation au C2004A04768 Not in force Act

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Sales Tax (Low-alcohol Wine)
Amendment Act 1994

No. 95 of 1994

TABLE OF PROVISIONS

PART 1—PRELIMINARY

Section

1. Short title

2. Commencement

PART 2—AMENDMENT OF THE SALES TAX (CUSTOMS)
(WINE—DEFICIT REDUCTION) ACT 1993

3. Principal Act

4. Commencement

5. Insertion of new Part:

PART 3A—MODIFICATIONS COMMENCING ON 11 MAY 1994

6A. Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

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

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

TABLE OF PROVISIONS—continued

Section

8. Insertion of new Schedule

9. Schedule 3

10. Schedule 4

PART 3—AMENDMENT OF THE SALES TAX (EXCISE) (WINE—DEFICIT REDUCTION) ACT 1993

11. Principal Act

12. Commencement

13. Insertion of new Part:

PART 3A—MODIFICATIONS COMMENCING ON 11 MAY 1994

6A. Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

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

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

16. Insertion of new Schedule

17. Schedule 3

18. Schedule 4

PART 4—AMENDMENT OF THE SALES TAX (GENERAL) (WINE—DEFICIT REDUCTION) ACT 1993

19. Principal Act

20. Commencement

21. Insertion of new Part:

PART 3A—MODIFICATIONS COMMENCING ON 11 MAY 1994

6A. Modifications of the Sales Tax (Exemptions and Classifications) Act 1992

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

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

24. Insertion of new Schedule

25. Schedule 3

26. Schedule 4

Sales Tax (Low-alcohol Wine)
Amendment Act 1994

No. 95 of 1994

 

An Act relating to sales tax

[Assented to 29 June 1994]

The Parliament of Australia enacts:

PART 1—PRELIMINARY

Short title

1. This Act may be cited as the Sales Tax (Low-alcohol Wine) Amendment Act 1994.

Commencement

2. This Act commences on the day on which it receives the Royal Assent.


PART 2—AMENDMENT OF THE SALES TAX (CUSTOMS) (WINE—DEFICIT REDUCTION) ACT 1993

Principal Act

3. In this Part, “Principal Act” means the Sales Tax (Customs) (Wine-Deficit Reduction) Act 19931.

Commencement

4. Section 2 of the Principal Act is amended by inserting after subsection (2) the following subsection:

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

Insertion of new Part

5. After Part 3 of the Principal Act the following Part is inserted:

“PART 3A—MODIFICATIONS COMMENCING ON 11 MAY 1994

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

“6A. 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:

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

(b) those further modifications applied to dealings with goods on or after 11 May 1994.”.

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

6. Section 7 of the Principal Act is amended by omitting “and 3” and substituting “, 3 and 3A”.

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

7. Section 8 of the Principal Act is amended by inserting “, 3A” before “and 4”.

Insertion of new Schedule

8. After Schedule 2 to the Principal Act the following Schedule is inserted:


“SCHEDULE 2A Section 6A

MODIFICATIONS COMMENCING ON 11 MAY 1994

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

(a) wine;

(b) cider;

(c) beverages similar to wine or cider;

(d) mead, perry, sake and other similar fermented beverages.

(2) This Item does not cover:

(a) beer;

(b) spirits, liqueurs or spirituous liquors;

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

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

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

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

(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 3

9. Schedule 3 to the Principal Act is amended by omitting Item 2.

Schedule 4

10. Schedule 4 to the Principal Act is amended by omitting Item 2.

PART 3—AMENDMENT OF THE SALES TAX (EXCISE) (WINE-DEFICIT REDUCTION) ACT 1993

Principal Act

11. In this Part, “Principal Act” means the Sales Tax (Excise) (Wine—Deficit Reduction) Act 19932.

Commencement

12. Section 2 of the Principal Act is amended by inserting after subsection (2) the following subsection:

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

Insertion of new Part

13. After Part 3 of the Principal Act the following Part is inserted:

“PART 3A—MODIFICATIONS COMMENCING ON 11 MAY 1994

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

“6A. 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 (Excise) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) Act 1992, as if:

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

(b) those further modifications applied to dealings with goods on or after 11 May 1994.”.

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

14. Section 7 of the Principal Act is amended by omitting “and 3” and substituting “, 3 and 3A”.

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

15. Section 8 of the Principal Act is amended by inserting “, 3A” before “and 4”.


Insertion of new Schedule

16. After Schedule 2 to the Principal Act the following Schedule is inserted:

“SCHEDULE 2A Section 6A

MODIFICATIONS COMMENCING ON 11 MAY 1994

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

(a) wine;

(b) cider;

(c) beverages similar to wine or cider;

(d) mead, perry, sake and other similar fermented beverages.

(2) This Item does not cover:

(a) beer;

(b) spirits, liqueurs or spirituous liquors;

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

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

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

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

(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 3

17. Schedule 3 to the Principal Act is amended by omitting Item 2.

Schedule 4

18. Schedule 4 to the Principal Act is amended by omitting Item 2.

PART 4—AMENDMENT OF THE SALES TAX (GENERAL) (WINE—DEFICIT REDUCTION) ACT 1993

Principal Act

19. In this Part, “Principal Act” means the Sales Tax (General) (Wine—Deficit Reduction) Act 19933.

Commencement

20. Section 2 of the Principal Act is amended by inserting after subsection (2) the following subsection:

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

Insertion of new Part

21. After Part 3 of the Principal Act the following Part is inserted:

“PART 3A—MODIFICATIONS COMMENCING ON 11 MAY 1994

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

“6A. 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 (General) (Deficit Reduction) Act 1993) have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (General) Act 1992, as if:

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

(b) those further modifications applied to dealings with goods on or after 11 May 1994.”.

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

22. Section 7 of the Principal Act is amended by omitting “and 3” and substituting “, 3 and 3A”.


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

23. Section 8 of the Principal Act is amended by inserting “, 3A” before “and 4”.

Insertion of new Schedule

24. After Schedule 2 to the Principal Act the following Schedule is inserted:

“SCHEDULE 2A Section 6A

MODIFICATIONS COMMENCING ON 11 MAY 1994

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

(a) wine;

(b) cider;

(c) beverages similar to wine or cider;

(d) mead, perry, sake and other similar fermented beverages.

(2) This Item does not cover:

(a) beer;

(b) spirits, liqueurs or spirituous liquors;

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

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

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

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


(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 3

25. Schedule 3 to the Principal Act is amended by omitting Item 2.

Schedule 4

26. Schedule 4 to the Principal Act is amended by omitting Item 2.

NOTES

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

1. No. 51, 1993.

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

2. No. 52, 1993.

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

3. No. 53, 1993.

[Minister’s second reading speech made in—

House of Representatives on 7 June 1994

Senate on 8 June 1994]

Overview

The Sales Tax (Low-alcohol Wine) Amendment Act 1994, enacted by the Parliament of Australia and assented to on 29 June 1994, addresses a specific legislative gap in the taxation of low-alcohol beverages. This Act amends the Sales Tax (Customs) (Wine—Deficit Reduction) Act 1993, the Sales Tax (Excise) (Wine—Deficit Reduction) Act 1993, and the Sales Tax (General) (Wine—Deficit Reduction) Act 1993. The primary objective of the Act is to modify the sales tax classifications and exemptions for low-alcohol wine, cider, and similar beverages, ensuring that these products are taxed appropriately while differentiating them from other alcoholic beverages such as beer, spirits, and liqueurs. The amendments aim to implement the changes from 11 May 1994, aligning the tax treatment of these beverages with their respective alcohol content and ensuring consistency across different tax regimes.

Scope and Application

The Sales Tax (Low-alcohol Wine) Amendment Act 1994 amends three principal Acts: the Sales Tax (Customs) (Wine-Deficit Reduction) Act 1993, the Sales Tax (Excise) (Wine-Deficit Reduction) Act 1993, and the Sales Tax (General) (Wine-Deficit Reduction) Act 1993. It applies to transactions involving low-alcohol wine and similar beverages, modifying the Sales Tax (Exemptions and Classifications) Act 1992 to include new definitions and classifications for these beverages. The amendments and insertions, particularly the new Part 3A and Schedule 2A, take effect from 11 May 1994. The Act specifies that low-alcohol beverages such as wine, cider, mead, perry, sake, and similar fermented drinks are subject to specific tax provisions if they contain no more than 1.15% by volume of ethyl alcohol. This legislation excludes beer, spirits, liqueurs, and beverages containing these from its scope. The Act’s provisions apply nationally across Australia, as it is a Commonwealth Act. The modifications extend to dealings with goods from the effective date, and the Act itself does not explicitly state any exclusions, exemptions, or thresholds beyond those outlined in the text.

Key Provisions

The Sales Tax (Low-alcohol Wine) Amendment Act 1994 (the "Act") amends three existing Acts: the Sales Tax (Customs) (Wine—Deficit Reduction) Act 1993, the Sales Tax (Excise) (Wine—Deficit Reduction) Act 1993, and the Sales Tax (General) (Wine—Deficit Reduction) Act 1993. The primary operative sections of the Act (sections 4, 12, and 20) amend the commencement dates of these Acts to ensure that Part 3A and Schedule 2A of each Act commence on 11 May 1994. Additionally, the Act inserts new Part 3A into each of these Acts, modifying the Sales Tax (Exemptions and Classifications) Act 1992 concerning tax imposed by the Sales Tax Imposition Acts 1992 (Customs, Excise, and General) as if further modified by Schedule 2A. These modifications apply to dealings with goods on or after 11 May 1994. The Act imposes several obligations and requirements on the parties and entities it governs. Firstly, it mandates that the provisions of the Sales Tax (Exemptions and Classifications) Act 1992 be modified in a manner specified by Schedule 2A, which pertains to the classification and tax treatment of low-alcohol beverages. Specifically, it requires the inclusion of low-alcohol wine, cider, and similar beverages into the tax regime while excluding beer, spirits, liqueurs, and spirituous liquors, as well as beverages containing these items, unless they meet the specified alcohol content threshold. The volume of ethyl alcohol must be measured at 20°C and calculated using a specific gravity of 0.79067. Further, the Act requires amendments to the referenced Acts' sections (sections 6, 7, 8, 14, 15, 16, 22, and 23) to reflect the insertion of new Part 3A and the modifications made by Schedule 2A. These changes ensure that the Acts' schedules and items are correctly aligned with the new tax classifications and definitions provided. In terms of offences, penalties, or civil/criminal consequences for breach, the Act does not explicitly detail penalties for non-compliance with its provisions. However, non-compliance with sales tax laws generally can result in civil penalties, including fines and interest on unpaid taxes. In more severe cases, breaches may also lead to criminal penalties, including imprisonment, depending on the jurisdiction and the severity of the offence. The exact penalties would be governed by the broader sales tax legislation and the specific circumstances of the breach.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Modifications of the Sales Tax (Exemptions and Classifications) Act 1992
Reporting & Disclosure Obligations

Interactions

Authorises

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