Sue Lines (President) Share this | Hansard source

I will deal with the committee of the whole amendment to the two bills starting with the amendment circulated by the opposition. The question is that the amendments on sheets 3704, 3705 and 3706 be agreed to.

Opposition's circulated amendments—

(1) Page 2 (after line 11), after clause 3, insert:

4 Review of alcohol excise and customs tariff system

(1) The Minister must cause an independent review to be conducted of the alcohol excise and customs tariff system.

(2) Without limiting subsection (1), the review must consider options to reform alcohol taxes, including options to reduce industry burdens.

(3) The persons conducting the review must give the Minister a written report of the review on or before 2 November 2026.

(4) The Minister must cause a copy of the report of the review to be tabled in each House of the Parliament within 15 sitting days of that House after the Minister receives the report.

(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.

(1) Schedule 1, item 1, page 3 (after line 23), after section 6L, insert:

6N Temporary freeze in indexation for tap spirits

(1) Despite any other provision of this Act, subsection 6A(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 6A(1)).

(2) In this section:

CPI indexed alcoholic beverage rate means a rate of duty set out in:

(a) item 2 of the Schedule; or

(b) subitem 3.1, 3.2 or 3.10 of the Schedule.

indexation day has the same meaning as in section 6A.

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.