Federal Register of Legislation - Australian Government

Primary content

Act No. 137 of 1997 as made
An Act relating to sales tax
Administered by: Treasury
Date of Assent 19 Sep 1997
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
Table of contents.

 

 

 

 

Sales Tax (Customs) (Alcoholic Beverages) Act 1997

 

No. 137, 1997

 

 

 

 

  

  


 

 

 

 

Sales Tax (Customs) (Alcoholic Beverages) Act 1997

 

No. 137, 1997

 

 

 

 

An Act relating to sales tax

  

  


Contents

Part 1—Preliminary                                                                                                            

1............ Short title............................................................................................

2............ Commencement..................................................................................

3............ Object of Act......................................................................................

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

Part 2—Modifications commencing on 6 August 1997                                  

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

Schedule 1—Modifications commencing on 6 August 1997                 

 


Sales Tax (Customs) (Alcoholic Beverages) Act 1997

No. 137, 1997

 

 

 

An Act relating to sales tax

[Assented to 19 September 1997]

The Parliament of Australia enacts:

Part 1Preliminary

  

1  Short title

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

2  Commencement

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

3  Object 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.

4  This 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 6 August 1997

  

5  Modifications 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 (Customs) Act 1992, as if:

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

                     (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 1Modifications commencing on 6 August 1997

  

1  Part 4 (heading)

Repeal the heading, substitute:

Part 4Rates of tax

2  At the end of Part 4

Add:

15A  Higher rate for alcoholic beverages

             (1)  The rate of tax for taxable dealings with:

                     (a)  goods covered by Item 1 of Schedule 7; or

                     (b)  beer; or

                     (c)  spirits, liqueurs or spirituous liquors; or

                     (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:

             (2)  In this section, 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.


 

 

 

[Minister’s second reading speech made in¾

House of Representatives on 28 August 1997

Senate on 3 September 1997]

 

 

 

 

 

 

(125/97)