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Friday, 28 November 1986
Page: 4080

(Question No. 3285)


Mr McVeigh asked the Treasurer, upon notice, on 20 February 1986:

(1) Is he able to say whether residents of Queensland pay State taxes on (a) liquor, (b) petroleum and (c) tobacco.

(2) Is it a fact that (a) Australian Bureau of Statistics' Government financial estimates, (b) Commonwealth Grants Commission reports and (c) State budget papers indicate that residents of (i) Victoria, (ii) N.S.W., (iii) South Australia and (iv) Western Australia pay more tax per year than residents of Queensland.


Mr Keating —The answer to the honourable member's question is as follows:

(1) (a) Yes. Queensland levies a tax on retailers of liquor of 8 per cent of the value of their purchases in the previous financial year. Wholesale spirit merchants pay a licence fee of $400 plus 12 per cent of the value of liquor sold to unlicensed persons in the previous financial year (8 per cent on liquor sold to holders of a booth permit). The levy on sales by registered brewers to unlicensed persons is 12 per cent of the value of sales in the previous financial year (8 per cent on liquor sold to holders of a booth permit). There is a flat fee of $20 for a bottler's licence.

(1) (b) and (c) Queensland does not levy taxes on retailers/wholesalers of petroleum or tobacco.

(2) (a), (b) and (c) On the basis of the latest information, taxation receipts per capita are lower than in the other States referred to, although non-tax receipts, for example from rail freight receipts, are generally higher in Queensland than in the other States.