12Trading hours risk loading element

12 Trading hours risk loading element

12 Trading hours risk loading element

(1) The trading hours risk loading element of a periodic licence fee for a licence is as follows—

(a) if, on the relevant assessment date, the licensee is authorised to sell or supply liquor to patrons on the licensed premises on a regular basis between midnight and 1.30 am (but not after 1.30 am) on any day—27.05 fee units,

(b) if, on the relevant assessment date, the licensee is authorised to sell or supply liquor to patrons on the licensed premises on a regular basis between 1.30 am and 5 am on any day—54.05 fee units,

(c) if, on the relevant assessment date, a multi-occasion extended trading authorisation is in force in respect of the premises (whether or not liquor is being sold or supplied in accordance with the authorisation on that date)—10.82 fee units.

(2) A trading hours risk loading element that applies to a producer/wholesaler licence endorsed with a drink on-premises authorisation is to be determined by reference to the period that the licensee is authorised to sell liquor by retail on the licensed premises, for consumption on the licensed premises, under the drink on-premises authorisation and not by reference to the period that the licensee is authorised to sell or supply liquor on the licensed premises on a regular basis under the producer/wholesaler licence.

(3) An on-premises licence that relates to a vessel that is authorised under section 25(9)(a) of the Act to sell liquor by retail to passengers on board the vessel is taken for the purposes of this Division to authorise the licensee to sell or supply liquor on licensed premises on a regular basis between 1.30 am and 5 am on any day. The operation of this subclause is subject to any licence condition that restricts the times at which liquor may be sold or supplied.

(3A) The trading hours risk loading element must be reduced—

(a) for an assessment year that commences on or after 15 March 2024, if a demerit point has not been incurred or imposed against the licence, or a licensee or manager of the licensed premises for the licence, in the 3-year period preceding the assessment date—by 5%, or

(b) for an assessment year that commences on or after 15 March 2026, if a demerit point has not been incurred or imposed against the licence, or a licensee or manager of the licensed premises for the licence, in the 5-year period preceding the assessment date—by 10%, or