Bills Digest No. 27   1997-98 Sales Tax (Excise) (Alcoholic Beverages) Bill 1997

Numerical Index | Alphabetical Index

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 Bill.


Passage History

Sales Tax (Excise) (Alcoholic Beverages) Bill 1997

Date Introduced: 28 August 1997
House: House of Representatives
Portfolio: Treasury
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%.

Main Provisions

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.

Contact Officer and Copyright Details

Bob Bennett
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 amendments.

IRS staff are available to discuss the paper's contents with Senators and Members and their staff but not with members of the public.

ISSN 1328-8091
© Commonwealth of Australia 1997

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Published by the Department of the Parliamentary Library, 1997.

This page was prepared by the Parliamentary Library, Commonwealth of Australia
Last updated: 3 September 1997

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