Guideline 56: Payment of annual liquor licence fees by instalments
Liquor Act 1992 - Section 209
The annual fee for a licence is payable by 31 July each year. If 31 July is not a business day, then the next business day will be the due date.
The Commissioner for Liquor and Gaming has no discretion to waive annual licence fees. However, if the Commissioner is satisfied a licensee is unable to pay in full by the due date because -
(a) the business conducted under authority of the licence has been adversely affected by a natural disaster such as floods, cyclones or fires; and/or
(b) the licensee has suffered a personal or financial hardship
- the Commissioner may accept a payment of the fee by instalments.
- The Commissioner will assess each application on a case-by-case basis, having regard to the individual circumstances of the licensee.
- Payment by instalments is only available for an annual assessed fee of greater than $1,000.
- Natural disaster includes acts of nature or events over which the licensee has no control, such as floods, cyclones and fires and which have a direct impact on the licensed premises.
- Personal hardship includes significant personal impacts such as injuries, illness or loss of close family members.
- Financial hardship can only be attributed to issues of a temporary nature that are beyond the licensee's control such as major economic downturn in a region. It does not include impacts from normal market issues, or fluctuations in demand which have resulted in a decrease in revenues at the licensed premises.
- If a payment plan is approved by the Commissioner, the licence fee is to be paid in four quarterly instalments. The first instalment must be made by 31 July with subsequent instalments made by the 15 October, 15 January and 15 April (or next business day) of that financial year. In extenuating circumstances that impacts on the whole or a large sector of the liquor industry, any or all instalments may be deferred to a later date as determined by the Commissioner.
- If the licensee pays the fee in accordance with the schedule of instalments, the licensee is taken to have paid the fee by the due date and the consequences of failing to pay the fee do not apply to the licensee.
An application for an instalment plan is to be submitted 21 days prior to the due date of the annual fee payment. You can download the Payment plan request for liquor licence fee form as part of this application. The Office of Liquor and Gaming Regulation (OLGR) may request further information before the submission can be considered.
- Last reviewed: 17 Apr 2020
- Last updated: 17 Apr 2020
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