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Tuesday, 8 May 2018
Page: 3367

Taxation

(Question No. 902)


Ms Sharkie asked the Minister for Revenue and Financial Services, in writing, on 5 February 2018 -

(1) Why does the excise rate for beer differ depending on the size of the commercial keg in which it is transported.(2) Are kegs over 48 litres used more frequently than kegs under 48 litres in the transportation of beer in Australia.(3) Is the Government aware that kegs over 48 litres are commonly manually handled at pickup and delivery locations.(4) Does the Government realise that the lower excise rate on beer in kegs over 48 litres could be incentivising greater utilisation of kegs over 48 litres for transportation.(5) What data does the Government have on the number of serious workplace health and safety (WHS) incidents that occur in the manual handling of beer kegs and what does this data conclude on the relationship between the size of the kegs and the prevalence of WHS incidents.(6) Will the Government consider adopting a flat excise rate for beer kegs of all sizes; if not, why not.


Ms O'Dwyer: The answer to the honourable member's question is as follows:

(1) As part of the introduction of the GST on 1 July 2000, excise on beer products was increased following the removal of the previous wholesale sales tax regime. The rates of excise on draught beer (beer packaged in an individual container exceeding 48 litres) are lower than for beer packaged in smaller containers. Similarly, the excise rates vary depending on the alcohol strength of the beer.

(2) & (3) The Hon Member would need to refer to industry in relation to these questions.

(4) The size of kegs used for transportation of beer is a commercial decision for the supplier of the beer and for the commercial premises selling the beer.

(5) Safe Work Australia collects and publishes a range of data on workplace injuries and the Honourable Member may make enquiries direct to Safe Work Australia regarding this.

(6) Refer to (1).