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Tuesday, 9 October 1984
Page: 1979

(Question No. 1433)

Mr Andrew asked the Treasurer, upon notice, on 10 May 1984:

(1) Further to his answer to Question No. 884 (Hansard, 7 May 1984, pages 1988- 9) why was he unable to provide information on customs duty revenue on fortified wines beyond December 1983 when, this week, the Australian Bureau of Statistics published data for March 1984.

(2) Is there an excise on Australian brandy.

(3) What are the highly aggregated levels, referred to in his answer, used for estimates of customs duty on imported alcoholic beverages.

(4) From the break-up in Australian Bureau of Statistics Customised Report CC01 , is it possible to make an 'intelligent estimate' of revenue for 1983-84; if so , what is the current estimate of revenue from excise on fortifying spirit in 1983-84.

(5) For each month since 1 July 1983 (a) what has been the excise revenue collected on clearances of fortifying spirit and (b) for what purposes and in what proportions was the fortifying spirit used.

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

(1) Delays in tabling the prepared answer to question No. 884 resulted in the latest published data for January and February not being included in the answer at pages 1988-9 of Hansard, 7 May 1984.

(2) Yes. The current excise rate on Australian brandy is $17.37 per litre of alcohol.

(3) Customs duty collections are estimated in total by reference to general economic variables such as investment, consumer expenditure and stock movements; this methodology does not provide for separate estimates of customs duty collections on individual goods such as alcoholic beverages.

(4) It is possible to estimate customs duty revenue for imported beer and spirits from the ABS Customised Report CC01. However, CC01 does not provide information on excise duty collections that applies to domestically-produced spirits. The excise duty collected on fortifying spirit in 1983-84 was about $5m . It should be noted that the Budget decision to impose a sales tax on wine was accompanied by a decision to refund revenue from the excise on fortifying spirit so that fortified wine would not be subject to two tiers of taxation.

(5) (a) The following are preliminary estimates, supplied by the Department of Industry and Commerce, of the net monthly collections of excise on fortifying spirit between July 1983 and June 1984:


July . . August 19 September 61 October 74 November 115 December 82 January 107 February 89 March 1,817 April 1,762 May 543 June 316

(b) Fortifying spirit is used to fortify wine but data are not collected on the type of fortified wine the spirit is added to or in what proportions.