S 16B repealed by No 101 of 2006, s 3 and Sch 5 item 9, effective 14 September 2006. For application and saving provisions see history note for s 5(3). S 16B formerly read:
16B Special GST credit for certain alcoholic beverages on which duty would not previously have been paid
(1)
This section applies to goods if:
(a)
you are entitled to a special credit under section 16 in respect of the goods (or would be so entitled apart from subsection (3) of this section); and
(b)
they are goods mentioned in subsection
15A(1)
(alcoholic beverages) of the
Sales Tax (Exemptions and Classifications) Act 1992
; and
(c)
immediately before 1 July 2000, the goods were not:
(i)
excisable goods (within the meaning of the
Excise Act 1901
); or
(ii)
goods of a kind in respect of which customs duty was imposed by the Parliament, or goods the subject of a Customs Tariff or Customs Tariff proposed in the Parliament; and
(d)
at the start of 1 July 2000, the goods became goods of a kind referred to in subparagraph (c)(i) or (ii).
History
S 16B(1) amended by No 92 of 2000, s 3 and Sch 10 item 1B, by substituting ``at the start of'' for ``immediately after'' in para (d), effective 9 July 1999.
(2)
The amount of the special credit in respect of the goods is reduced by an amount (the
new duty amount
) equal to what would be the excise duty or customs duty (whichever is applicable) in respect of the goods if that duty were to become payable immediately after 1 July 2000.
(3)
However, there is no special credit in respect of the goods if the new duty amount equals or exceeds what would (apart from this section) be the amount of the special credit.
(4)
To avoid doubt, goods that are subject to a ``free'' rate of duty, or which, under a Customs Tariff proposed in the Parliament, would be subject to a ``free'' rate of duty, are not goods of a kind referred to in subparagraph (1)(c)(ii).
History
S 16B inserted by No 177 of 1999, s 3 and Sch 2 item 16, effective 1 July 2000.
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