This Digest was prepared for debate. It reflects the legislation as
introduced and does not canvass subsequent amendments. This Digest
does not have any official legal status. Other sources should be
consulted to determine the subsequent official status of the
Sales Tax (Excise) (Alcoholic Beverages) Bill
Date Introduced: 28 August 1997
House: House of Representatives
Commencement: With effect from 6 August 1997
The Bill is one of three related bills intended to raise the
rate of sales tax on certain alcoholic beverages by 15% commencing
on 6 August 1997.
The present Bill forms part of a package of nine proposed laws.
This package collectively constitutes the Commonwealth's
legislative response to a unanimous request from the State and
Territory Governments to protect their revenues following the High
Court's decisions in Ha & Another v State of New South
Wales & Others and Walter Hammond & Associates Pty
Limited v State of New South Wales and Others.
A detailed 'background' is provided in the Bills Digest for the
Franchise Fees Windfall Tax (Collection) Bill 1997.
The Schedule to the Bill details the beverages affected.
As noted in the Explanatory Memorandum, the existing
sales tax rate for wine, cider and similar beverages is 26% and 22%
for other alcoholic beverages. These will increase respectively to
41% and 37%.
Clauses 3 and 5 of Schedule 1 of the Bill
operate so as to increase the rates of tax payable on sales of
alcoholic beverages which are subject to excise duties imposed by
the Sales Tax Imposition (Excise) Act 1992.
2 September 1997
Bills Digest Service
Information and Research Services
This Digest does not have any official legal status. Other
sources should be consulted to determine whether the Bill has been
enacted and, if so, whether the subsequent Act reflects further
IRS staff are available to discuss the paper's contents
with Senators and Members and their staff but not with members of
© Commonwealth of Australia 1997
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of the Australian Parliament in the course of their official
Published by the Department of the Parliamentary Library,
This page was prepared by the Parliamentary Library,
Commonwealth of Australia
Last updated: 3 September 1997
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