Australian Capital Territory Numbered Regulations

LIQUOR AMENDMENT REGULATION 2011 (NO 2) (NO 29 OF 2011) - REG 6

substitute

1.19     Purchase report to commissioner—off licensees

    (1)     This section applies to an off licensee.

    (2)     The licensee must, not later than 1 month after the relevant date, give the commissioner the following information, in writing, about liquor purchased by the licensee during the reporting period to be sold at the licensed premises:

        (a)     the name and address of the supplier from whom the licensee purchased the liquor;

        (b)     the gross price paid or payable by the licensee for the liquor.

Note     If a form is approved under the Act, s 228, for this provision, the form must be used.

    (3)     In this section:

"gross price", for liquor—

        (a)     includes any duty, tax or other charge paid or payable for the liquor; but

        (b)     does not include the costs for freight, or packaging for freight, for the liquor.

"relevant date" means the day 2 months before the earlier of the following:

        (a)     the day the next annual fee is due for the licence;

        (b)     the day the licence is to expire.

"reporting period" means—

        (a)     for a licence held for a financial year—the financial year ending immediately before the relevant date; and

        (b)     for a licence held for less than a financial year—the period from the issue of the licence until the relevant date.