Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 [Provisions]

Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 [Provisions] and the impact of the tax on ready-to-drink alcoholic beverages

16 March 2009

© Commonwealth of Australia 2009
ISBN 978-1-74229-073-7

The Inquiry
The Bill
Background
Issues
Impact of the alcopops tax measure
Revenues raised under the alcopops tax measure
Substitution effects flowing from the alcopops tax measure
Changes in consumption patterns of ready-to-drink alcoholic beverages and all alcoholic beverages by sex and age group
Unintended consequences flowing from the introduction of the alcopops tax
Effectiveness of the changes to the alcohol excise regime in reducing the claims of excessive consumption of ready-to-drink alcohol beverages
Evidence of changes to at-risk behaviour or health impacts (either positive or negative) as a result of the introduction of the alcopops tax
Comparison of the predicted effects of the introduction of the alcopops tax with the data of actual effects with a particular focus on evidence (or lack thereof) collected by the relevant department
Value of evidence-based decision-making in the taxation of alcoholic products
Conclusion