SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
PART 4 - RATES OF TAX
CCH Note:
Heading modified by Act Nos 137 to 139 of 1997, s 5 Sch 1
item 1, effective 6 August 1997, by substituting the heading. The heading
formerly read: ``THE RATING SCHEDULES''.
SECTION 15A
HIGHER RATE FOR ALCOHOLIC BEVERAGES
15A(1)
[
Rates applicable to taxable dealings
]
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%.
EXPARAExample: If goods are covered by Schedule 4 and by
paragraph (d), the rate would be:
EXPARA22% + 15% = 37%
15A(2)
[
Definitions
]
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.
CCH Note:
Pt 4 modified by Act Nos 137 to 139 of 1997, by s 5 Sch 1 item 2, effective 6 August 1997, by inserting s 15A.