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
1 Short title
This Act may be cited as the Sales Tax (Excise) (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 (Excise) 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 2—Modifications 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 (Excise) 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 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:
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.