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Sales Tax (Low-Alcohol Wine) Amendment Act 1994

  • - C2004A04768
  • No longer in force
Act No. 95 of 1994 as made
An Act relating to sales tax
Administered by: Treasury
Date of Assent 29 Jun 1994
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994

Making Information
- Assented to 29 June 1994

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - TABLE OF PROVISIONS

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
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, 1994 - LONG TITLE

An Act relating to sales tax

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - PART 1
PART 1 - PRELIMINARY

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 1
Short title

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

(Minister's second reading speech made in -
House of Representatives on 7 June 1994
Senate on 8 June 1994)

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 2
Commencement

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

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - PART 2
PART 2 - AMENDMENT OF THE SALES TAX (CUSTOMS) (WINE-DEFICIT
REDUCTION) ACT 1993

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 3
Principal Act

3. In this Part, "Principal Act" means the Sales Tax (Customs) (Wine-Deficit Reduction) Act 1993*1*. Sales Tax (Customs) (Wine-Deficit Reduction) Act 1993
*1* No. 51, 1993.

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 4
Commencement

4. Section 2 of the Principal Act is amended by inserting after subsection
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(2) the following subsection:
"(2A) Part 3A and Schedule 2A are taken to have commenced on 11 May 1994.".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 5
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.".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 6
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".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 7
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".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 8
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 degrees C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20 degrees 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.".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 9
Schedule 3

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

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 10
Schedule 4

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

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - PART 3
PART 3 - AMENDMENT OF THE SALES TAX (EXCISE) (WINE-DEFICIT
REDUCTION) ACT 1993

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 11
Principal Act

11. In this Part, "Principal Act" means the Sales Tax (Excise) (Wine-Deficit Reduction) Act 1993*2*. Sales Tax (Excise) (Wine-Deficit Reduction) Act 1993
*2* No. 52, 1993.

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 12
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.".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 13
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

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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.".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 14
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".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 15
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".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 16
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 degrees C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20 degrees 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.".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 17
Schedule 3

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

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 18
Schedule 4

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

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - PART 4
PART 4 - AMENDMENT OF THE SALES TAX (GENERAL) (WINE-DEFICIT
REDUCTION) ACT 1993

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 19
Principal Act

19. In this Part, "Principal Act" means the Sales Tax (General) (Wine-Deficit Reduction) Act 1993*3*. Sales Tax (General) (Wine-Deficit Reduction) Act 1993
*3* No. 53, 1993.

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 20
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.".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 21
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.".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 22
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".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 23
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".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 24
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 degrees C and is to be calculated on the basis that the specific gravity of ethyl alcohol is 0.79067 (at 20 degrees 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.".

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 25
Schedule 3

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

SALES TAX (LOW-ALCOHOL WINE) AMENDMENT ACT 1994 No. 95, 1994 - SECT 26
Schedule 4

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