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Notice given 27 June 2002

Senator Murray: To move—That the following matters be referred to the Economics References Committee for inquiry and report by 29 May 2003, and that, in its recommendations, the committee take into account a preference to maintain overall budget neutrality within the alcohol taxation sector:

(1) The efficiency, equity and complexity of the existing structure (and relevant history) of Commonwealth, state and territory alcohol taxation (excluding goods and services tax) and related rebates, subsidies and grants being applied to each category of alcohol product, including:

(a) beer (low-, mid- and full-strength beer, in packaged and draught form);

(b) ready to drink alcohol products (below 10% alcohol by volume (abv)) currently taxed as ‘other excisable beverages’ under the Excise Tariff Act 1921 );

(c) wine, wine products and cider (currently subject to the wine equalisation tax (WET));

(d) spirits (including brandy) and ‘other excisable beverages exceeding 10% abv’; and

(e) any other alcohol products.

(2) Identification of the amount of Commonwealth taxation revenue collected in the 2001-02 financial year (and forecast to be collected over the next 10 years) on each category of alcohol product, including:

(a) the quantity of customs duty, excise duty and WET collected;

(b) the amounts of rebates, subsidies and grants paid; and

(c) the amounts of drawback of customs and excise duty paid on re-exports and exports.

(3) The effectiveness of the existing alcohol administration arrangements relating to taxation collection, including whether or not the collection should be administered by a single administration agency.

(4) For the purpose of implementing alcohol taxation policy, the extent to which there is substitution between the various categories of alcoholic beverages, including (but not restricted to) issues such as whether substitution between alcoholic beverages is the same for each category of alcoholic beverage.

(5) The impact of the existing alcohol taxation arrangements for:

(a) the economy, employment, the environment and industry;

(b) beverage pricing and cost structures;

(c) the patterns of consumption, including the abuse, of the various categories of alcohol product;

(d) the health and welfare of regional, rural and remote communities (including the funding of alcohol rehabilitation and education); and

(e) the flexibility and sustainability of government revenue.

(6) An examination of selected international alcohol taxation regimes (and recent overseas tax reviews) in order to identify the best options for alcohol taxation policy, legislation and administration in Australia.

Business of the Senate—Order of the Day

A Certain Maritime Incident—Select Committee

Report to be presented.

On 26 September 2002

Business of the Senate—Orders of the Day

Finance and Public Administration Legislation Committee

Report to be presented on the Public Interest Disclosure Bill 2001 [2002]. ( Referred pursuant to Selection of Bills Committee report .)

Superannuation—Select Committee

Report to be presented on the provisions of the Superannuation (Government Co-contribution for Low Income Earners) Bill 2002 and the Superannuation Legislation Amendment Bill 2002. ( Referred pursuant to Selection of Bills Committee report .)

Superannuation—Select Committee

Report to be presented on the provisions of the Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 2002. ( Referred pursuant to Selection of Bills Committee report .)

Environment, Communications, Information Technology and the Arts References Committee

Report to be presented on urban water management.

Legal and Constitutional References Committee

Report to be presented on the Migration Legislation Amendment (Further Border Protection Measures) Bill 2002 and related issues.

Government Business—Order of the Day

Migration Legislation Amendment (Further Border Protection Measures) Bill 2002— ( Minister for Justice and Customs, Senator Ellison )

Second reading—Adjourned debate ( 24 June 2002 ).

General Business—Order of the Day

11  Public Interest Disclosure Bill 2001 [2002]—( Senate bill )— ( Senator Murray )

Second reading—Adjourned debate ( adjourned, Senator O’Brien, 27 June 2001 )—( restored pursuant to resolution of 13 February 2002 ).

On the last sitting day in September 2002 (26 September 2002)

Business of the Senate—Order of the Day

Superannuation—Select Committee

Report to be presented on tax arrangements for superannuation and related policy.

On 15 October 2002

General Business—Notice of Motion