SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)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

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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.

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