Senate debates
Wednesday, 1 April 2026
Bills
Excise Tariff Amendment (Draught Beer) Bill 2025, Customs Tariff Amendment (Draught Beer) Bill 2025; Limitation of Debate
11:05 am
Sue Lines (President) Share this | Link to this | Hansard source
I will first deal with the second reading amendments, starting with the amendment circulated by the Australian Greens. That amendment is on sheet 3731.
Katy Gallagher (ACT, Australian Labor Party, Minister for the Public Service) Share this | Link to this | Hansard source
by leave—I move:
At the end of the motion, add ", but the Senate:
(a) notes that:
(i) Australia's National Research Organisation for Women's Safety research shows a clear connection between alcohol use and violence against women and children, including that:
(A) alcohol is involved in up to 65% of all police-reported family violence incidents,
(B) over half of intimate partner homicides involve men who have consumed high-risk levels of alcohol, and
(C) harms to children are significantly greater in households where a person drinks alcohol at high-risk levels; and
(ii) the Commonwealth Government's Rapid Review of Prevention Approaches and the South Australian Royal Commission into Domestic, Family and Sexual Violence both acknowledge that alcohol use is an exacerbating factor that increases the probability, frequency and severity of violence; and
(b) calls on Commonwealth, State and Territory Governments to urgently act on their commitments in response to the Rapid Review to strengthen alcohol regulations, including:
(i) adopting clear objectives for harm reduction and preventing gender-based violence,
(ii) time restrictions for alcohol sales and home delivery, and
(iii) restricting advertising and targeted marketing".
Sue Lines (President) Share this | Link to this | Hansard source
The question is that the amendment as moved by Minister Gallagher to the amendment on sheet 3731 be agreed to.
11:11 am
Sue Lines (President) Share this | Link to this | Hansard source
The question is that the amended amendment on sheet 3731 be agreed to.
Australian Greens' circulated amendment—
At the end of the motion, add ", but the Senate:
(a) notes that:
(i) Australia's National Research Organisation for Women's Safety research shows a clear connection between alcohol use and violence against women and children, including that:
(A) alcohol is involved in up to 65% of all police-reported family violence incidents,
(B) over half of intimate partner homicides involve men who have consumed high-risk levels of alcohol, and
(C) harms to children are significantly greater in households where a person drinks alcohol at high-risk levels; and
(ii) the Commonwealth Government's Rapid Review of Prevention Approaches and the South Australian Royal Commission into Domestic, Family and Sexual Violence both acknowledge that alcohol use is an exacerbating factor that increases the probability, frequency and severity of violence; and
(b) calls on Commonwealth, State and Territory Governments to urgently act on their commitments in response to the Rapid Review to strengthen alcohol regulations.
11:13 am
Sue Lines (President) Share this | Link to this | Hansard source
I will now deal with the amendment circulated by One Nation. That amendment is on sheet 3635. The question is that the amendment on sheet 3635 be agreed to.
One Nation's circulated amendment—
At the end of the motion, add ", but the Senate calls on the Government to support hospitality venues struggling under the growing burden of government regulation and growth in overheads by eliminating alcohol excise duty on any alcoholic product sold for consumption on-premises in a hospitality venue".
11:17 am
Sue Lines (President) Share this | Link to this | Hansard source
I will now deal with the amendment circulated by Senator David Pocock. The question is that the amendment on sheet 3656 be agreed to.
Senator David Pocock's circulated amendment—
At the end of the motion, add ", but the Senate:
(a) notes that the last Mid-Year Economic and Fiscal Outlook estimates that the beer excise will generate $2.7 billion in revenue over the 2025-26 financial year, while the Petroleum Resource Rent Tax (PRRT) is estimated to generate just $1.5 billion in revenue over the same period; and
(b) calls on the Government to get a fair deal on the sale and export of Australian gas by instituting a 25 per cent tax on LNG export revenue, which is estimated to generate $17 billion a year".
11:20 am
Sue Lines (President) Share this | Link to 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.
11:25 am
David Pocock (ACT, Independent) Share this | Link to this | Hansard source
by leave—I note my support for sheet 3704 of the opposition's amendments.
Sue Lines (President) Share this | Link to this | Hansard source
I will now deal with the amendments circulated by Senator Tyrrell. The question is that the amendments on sheets 3627 and 3628, in the name of Senator Tyrrell, be agreed to.
Senator Tyrrell's circulated amendments
SHEET 3627
(1) Schedule 1, item 1, page 3 (line 6), omit "Temporary", substitute "Indefinite".
(2) Schedule 1, item 1, page 3 (lines 7 to 19), omit subsection 19AABC(1), substitute:
Indefinite freeze in indexation
(1) Despite any other provision of this Act, subsection 19(1) applies in relation to each CPI indexed draught beer rate as if the indexation factor were 1 for 1 August 2025 and each later indexation day.
Note: This means the rates as they are on 31 July 2025 will be unchanged indefinitely.
_____
SHEET 3628
(1) Schedule 1, heading, page 3 (line 1), omit "Temporary", substitute "Indefinite".
(2) Schedule 1, item 1, page 3 (line 7), omit "Temporary", substitute "Indefinite".
(3) Schedule 1, item 1, page 3 (lines 8 to 19), omit subsection 6L(1), substitute:
(1) Despite any other provision of this Act, subsection 6A(1) applies in relation to each CPI indexed draught beer rate as if the indexation factor were 1 for 1 August 2025 and each later indexation day.
Note: This means the rates as they are on 31 July 2025 will be unchanged indefinitely.
Question negatived.
I will now deal with the amendment circulated by Senator David Pocock. The question is that the amendment on sheet 3660, in the name of Senator David Pocock, be agreed to.
Senator David Pocock's circulated amendment to the Excise Tariff Amendment (Draught Beer) Bill 2025
(1) Schedule 1, item 1, page 3 (after line 23), after section 6L, insert:
6M Temporary freeze in indexation for craft beer
(1) Despite any other provision of this Act, subsection 6A(1) applies, in relation to craft beer and each CPI indexed non-draught beer rate, as if the indexation factor were 1 for each of the following indexation days:
(a) 1 August 2025;
(b) 1 February 2026;
(c) 1 August 2026;
(d) 1 February 2027.
Note 1: This means the rates as they are on 31 July 2025 will be unchanged for the next 2 years.
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 non-draught beer rate means a rate of duty set out in subitem 1.1, 1.5 or 1.10 of the Schedule.
craft beer means beer brewed by a member of the Independent Brewers Association or a similar not-for-profit organisation representing independent, local brewers with appropriate governance of member eligibility and conduct.
indexation day has the same meaning as in section 6A.
11:29 am
Sue Lines (President) Share this | Link to this | Hansard source
The question now is that the remaining stages of the bills be agreed to and the bills be now passed.
Question agreed to.
Bills read a third time.