Queensland Consolidated Acts Queensland Consolidated Acts(1) The fees to be paid for the issue of a licence or for a renewal of a licence are as follows—
(a) for a tobacco wholesaler's licence—an amount equal to 100% of the value of tobacco sold by the applicant during the relevant month (other than tobacco sold to the holder of a tobacco wholesaler's licence or a group tobacco wholesaler's licence);
(b) for a group tobacco wholesaler's licence—an amount equal to 100% of the value of tobacco sold by all members of the group during the relevant month (other than tobacco sold to the holder of a tobacco wholesaler's licence or a group tobacco wholesaler's licence);
(c) for a retail tobacconist's licence—an amount equal to 100% of the value of tobacco purchased by the applicant in the course of tobacco retailing during the relevant month (other than tobacco purchased from the holder of a tobacco wholesaler's licence, a group tobacco wholesaler's licence, a retail tobacconist's licence or a group retail tobacconist's licence for the purposes of resale);
(d) for a group retail tobacconist's licence—an amount equal to 100% of the value of tobacco purchased by the applicant in the course of tobacco retailing during the relevant month (other than tobacco purchased from the holder of a tobacco wholesaler's licence, a group tobacco wholesaler's licence, a retail tobacconist's licence or a group retail tobacconist's licence for the purposes of resale).
(2) The fee to be paid for the issue of a licence, or for the renewal of a licence, for or in the licence period December 1996 is the fee applicable for the licence on and from 1 December 1996.
(4) Where an application is made for a licence and tobacco wholesaling or tobacco retailing was not carried on by the applicant during the relevant month or was carried on by the applicant for only part of that month, the fee payable by the applicant in respect of the licence shall be such amount as is assessed by the commissioner as being just and reasonable in the circumstances of the case having regard to—
(a) the tobacco that would in the opinion of the commissioner have been handled by the applicant in the course of business, had the applicant been carrying on the business in respect of which the application for the licence was made during the relevant month; and
(b) the relevant principles of determining fees under subsection (1); and
(c) where the application is made in respect of a licensing period that is less than 1 month—the period that the licence will be in force.