Peter Dutton (Dickson, Liberal Party, Minister for Home Affairs) Share this | Link to this | Hansard source

I move:

That this bill be now read a second time.

The Customs Tariff Amendment (Craft Beer) Bill 2019 amends the Customs Tariff Act 1995 to lower the rate of excise-equivalent customs duty applied to beer imported in certain size containers.

Currently, a lower rate of excise-equivalent customs duty is applied to beer imported in a container that exceeds 48 litres, compared with the same beer imported in a smaller container.

From 1 July 2019, the amendments made by this bill will extend the lower rate to beer in containers of eight litres or more, provided the container is designed to connect to a pressurised gas or pump delivery system.

The amendments to the Customs Tariff Act 1995 correspond with proposed amendments to the Excise Tariff Act 1921, which apply to the equivalent domestically produced goods. This means that imported goods will continue to be subject to the same tax treatment as the equivalent domestically produced goods.

Extending the lower excise rate for domestically produced beer will allow craft brewers, who typically use these smaller containers, to benefit from the lower rate. Extending the lower rate for imported beer will ensure that Australia is fully compliant with our international commitments, including those in our free trade agreements.

Debate adjourned.