sec.75EPrincipal activity of a business under an artisan producer licence (spirits)

### sec.75E Principal activity of a business under an artisan producer licence (spirits) The principal activity of a business conducted under an artisan producer licence (spirits) is the production and sale of artisan spirits on the licensed premises for the licence in the following circumstances— at least 400 litres of spirits is produced, in each financial year, at the licensed premises; no more than a combined total of 450,000 litres of spirits is produced, in each financial year, by the licensee and any related body corporate of the licensee under any licence, including a licence issued under the law of another State; if the licensee does not also carry out the principal activity of producing and selling craft beer under section 75C —at least 70% of the licensee’s liquor sales measured by value of sales, in each financial year, are for artisan spirits produced on the licensed premises; if the licensee also carries out the principal activity of producing and selling craft beer under section 75C —at least 70% of the licensee’s liquor sales measured by value of sales, in each financial year, are for craft beer and artisan spirits produced on the licensed premises; if the licensee is a corporation—the licensee is not related to a large distiller. For subsection (1) (c) and (d) , the amount for which an entire cocktail is sold is counted in calculating the licensee’s liquor sales. For subsection (1) (e) , a licensee that is a corporation is related to a large distiller if— 20% or more of the corporation’s shares are owned by, or held in trust for, a large distiller or a subsidiary of a large distiller; or 20% or more of the votes that may be cast at a general meeting of the corporation are able to be cast by, or on behalf of, a large distiller or a subsidiary of a large distiller. In this section— large distiller means a distiller that produces more than 2 million litres of spirits in any financial year. s 75E ins 2021 No. 4 s 13 (sec.75E-ssec.1) The principal activity of a business conducted under an artisan producer licence (spirits) is the production and sale of artisan spirits on the licensed premises for the licence in the following circumstances— at least 400 litres of spirits is produced, in each financial year, at the licensed premises; no more than a combined total of 450,000 litres of spirits is produced, in each financial year, by the licensee and any related body corporate of the licensee under any licence, including a licence issued under the law of another State; if the licensee does not also carry out the principal activity of producing and selling craft beer under section 75C —at least 70% of the licensee’s liquor sales measured by value of sales, in each financial year, are for artisan spirits produced on the licensed premises; if the licensee also carries out the principal activity of producing and selling craft beer under section 75C —at least 70% of the licensee’s liquor sales measured by value of sales, in each financial year, are for craft beer and artisan spirits produced on the licensed premises; if the licensee is a corporation—the licensee is not related to a large distiller. (sec.75E-ssec.2) For subsection (1) (c) and (d) , the amount for which an entire cocktail is sold is counted in calculating the licensee’s liquor sales. (sec.75E-ssec.3) For subsection (1) (e) , a licensee that is a corporation is related to a large distiller if— 20% or more of the corporation’s shares are owned by, or held in trust for, a large distiller or a subsidiary of a large distiller; or 20% or more of the votes that may be cast at a general meeting of the corporation are able to be cast by, or on behalf of, a large distiller or a subsidiary of a large distiller. (sec.75E-ssec.4) In this section— large distiller means a distiller that produces more than 2 million litres of spirits in any financial year. - (a) at least 400 litres of spirits is produced, in each financial year, at the licensed premises; - (b) no more than a combined total of 450,000 litres of spirits is produced, in each financial year, by the licensee and any related body corporate of the licensee under any licence, including a licence issued under the law of another State; - (c) if the licensee does not also carry out the principal activity of producing and selling craft beer under section 75C —at least 70% of the licensee’s liquor sales measured by value of sales, in each financial year, are for artisan spirits produced on the licensed premises; - (d) if the licensee also carries out the principal activity of producing and selling craft beer under section 75C —at least 70% of the licensee’s liquor sales measured by value of sales, in each financial year, are for craft beer and artisan spirits produced on the licensed premises; - (e) if the licensee is a corporation—the licensee is not related to a large distiller. - (a) 20% or more of the corporation’s shares are owned by, or held in trust for, a large distiller or a subsidiary of a large distiller; or - (b) 20% or more of the votes that may be cast at a general meeting of the corporation are able to be cast by, or on behalf of, a large distiller or a subsidiary of a large distiller.