Factsheet Sale and Supply of Alcohol Amendment Regulations 2017 - Calculating Tobacco Excise [pdf, 191 KB]
...stores now must exclude tobacco excise from their annual sales revenue. This factsheet provides guidance and examples on how to do this. What is a grocery store? Under section 32 of the Sale and Supply of Alcohol Act 2012 (the ‘Act’), an off-licence can be issued for premises that are determined to be a grocery store. Under section 33 of the Act, a grocery store is defined as a shop that: • has the characteristics normally associated with grocery stores AND • comp...