Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 10   Alcoholic beverages

Sales Tax Assessment Act 1992

2   After section 23

Insert:

23A Increased duty alcoholic goods (AD4c and AD14c)

(1) Goods are increased duty alcoholic goods if:

(a) they are goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992, other than wine within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999; and

(b) the person holding the goods has not borne tax on the goods; and

(c) either:

(i) an amount of excise duty or customs duty (the old duty amount ) in respect of the goods was paid before 1 July 2000; or

(ii) the goods were delivered into home consumption before 1 July 2000 under a permission given under subsection 61C(1) of the Excise Act 1901 or granted under subsection 69(3) of the Customs Act 1901, and an amount of excise duty or customs duty (the old duty amount ) was or is payable in respect of the goods; and

(d) were excise duty or customs duty (whichever is applicable) instead to become payable on the goods immediately after 1 July 2000, the amount of that duty would be greater than the old duty amount.

(2) Goods are also increased duty alcoholic goods if:

(a) they are goods mentioned in subsection 15A(1) (alcoholic beverages) of the Sales Tax (Exemptions and Classifications) Act 1992, other than wine within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999; and

(b) the person holding the goods has not borne tax on the goods; 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); and

(e) no excise duty or customs duty became payable on the goods, immediately after 30 June 2000, by the person holding the goods.

(3) 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 (2)(c)(ii).