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Tuesday, 9 October 1984
Page: 1980

(Question No. 1602)


Mr Wells asked the Treasurer, upon notice, on 21 August 1984:

(1) What amount of revenue was raised in 1983-84 through the excise on beer.

(2) What proportion of this revenue was raised from excise on low alcohol beer.


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

(1) Total revenue collected from the excise duty on beer in 1983-84 was $1,159m .

(2) There is no breakdown available of excise collections from beer in 1983-84 by alcoholic strength of beer. In 1983-84 the same rate of excise applied to all beers with an alcoholic strength of more than 1.15 per cent by volume. Beer with an alcoholic strength of not more than 1.15 per cent by volume was exempt from excise. There are indications that 'low alcohol' beer-defined as beer with an alcoholic strength of more than 1.15 per cent but not more that 3.8 per cent by volume-currently accounts for approximately 10 per cent of the national market. On that basis, the proportion of revenue collected from low alcohol beer in 1983 -84 would have been of the order of 10 per cent.