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Sales Tax (Customs) (Alcoholic Beverages) Bill 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 lists the beverages affected.

As noted in the Explanatory Memorandum, the existing customs duty 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 customs duties imposed by the Sales Tax Imposition (Customs) Act 1992.