Pat Conaghan (Cowper, National Party, Shadow Assistant Treasurer) Share this | Hansard source

I move the amendment on sheet 2 circulated in my name:

(1) Schedule 1, item 1, page 3 (after line 30), after section 19AABC, insert:

19AABCA Temporary freeze in indexation for tap spirits

Temporary freeze in indexation

(1) Despite any other provision of this Act, subsection 19(1) applies, in relation to a tap spirit and each CPI indexed alcoholic beverage rate, as if the indexation factor were 1 for each of the following indexation days:

(a) 1 August 2026;

(b) 1 February 2027.

Note 1: This means the rates as they are on 31 July 2026 will be unchanged for the next year.

Note 2: When indexation resumes in August 2027, the indexation factor for 1 August 2027 will be applied against these unchanged rates (see subsection 19(1)).

(2) In this section:

CPI indexed alcoholic beverage rate means a rate of duty in the following:

(a) the rate column of subheading 2208.20, 2208.20.10, 2208.20.90, 2208.30.00, 2208.40.00, 2208.50.00, 2208.60.00, 2208.70.00, 2208.90.10, 2208.90.20 or 2208.90.90 in Schedule 3;

(b) the rate column of an item in the table in Schedule 4A or a later Schedule that relates to a subheading in Schedule 3 specified in paragraph (a).

indexation day has the same meaning as in section 19.

tap spirit means:

(a) an alcoholic beverage not exceeding 10% by volume of alcohol stored in an individual container:

(i) of at least 8 litres but not exceeding 48 litres; and

(ii) designed to connect to a pressurised gas delivery system or pump delivery system; or

(b) an alcoholic beverage exceeding 10% by volume of alcohol stored in an individual container:

(i) of at least 4 litres but not exceeding 20 litres; and

(ii) designed to connect to a pressurised gas delivery system or pump delivery system.

This relates to having spirits on tap. I've already spoken at length about that, and I commend it to the House.

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