Queensland Consolidated Acts Queensland Consolidated Acts(1) Despite section 24, the fee to be paid for the issue of a licence, or for the renewal of a licence, for the licence period November 1996 is as follows—
(a) for a tobacco wholesaler's licence—the sum of the amount equal to 75% of the value of tobacco sold by the applicant during the first period and the amount equal to 100% of the value of tobacco sold by the applicant during the second period;
(b) for a group tobacco wholesaler's licence—the sum of the amount equal to 75% of the value of tobacco sold by all members of the group during the first period and the amount equal to 100% of the value of tobacco sold by all members of the group during the second period;
(c) for a retail tobacconist's licence—the sum of the amount equal to 75% of the value of tobacco purchased by the applicant in the course of tobacco retailing during the first period and the amount equal to 100% of the value of tobacco purchased by the applicant in the course of tobacco retailing during the second period;
(d) for a group retail tobacconist's licence—the sum of the amount equal to 75% of the value of tobacco purchased by the applicant in the course of tobacco retailing during the first period and the amount equal to 100% of the value of tobacco purchased by the applicant in the course of tobacco retailing during the second period.
(2) This section applies whether the licence is issued before or after the commencement.
(3) In this section—
first period means the period from and including the first day to and including the tenth day of September 1996.
second period means the period from and including the eleventh day to and including the last day of September 1996.
tobacco purchased does not include 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.
tobacco sold does not include tobacco sold to the holder of a tobacco wholesaler's licence or a group tobacco wholesaler's licence.