Provisions of the Excise Tariff Amendment Bill (No. 1) 2002 and Provisions of the Customs Tariff Amendment Bill (No. 2) 2002
22 October 2002
© Commonwealth of Australia 2002
ISSN 1324-2830
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| Report - The provision of the Excise Tariff Amendment Bill (No. 1) 2002 and the Customs Tariff Amendment Bill (No. 2) 2002 |
(PDF 193KB) |
Members of the Committee
Report
Inquiry into the provisions of the Customs Tariff Amendment Bill (No. 2) 2002 and the Excise Tariff Amendment Bill (No. 1) 2002
Reference of Bills to Committee
The Committee’s Inquiry
The Bills
Comparison of key features of new law and current law
Scope of the Inquiry
Taxation of Alcohol- Current Position
Taxation on Wine
Taxation on Beer
Taxation on Spirits
Taxation on Ready To Drink (RTD) beverages
Tax Issues
Wine
RTD Beverages
Health Issues
Incentives to discourage the consumption of high alcohol beverages
Incentives to encourage the production of low alcohol products
Conclusion
Recommendation
Supplementary remarks - Senator Andrew Murray
Supplementary comments by Labor Senators
Appendix 1 - List of public submissions
Appendix 2 - Public hearing and witnesses |
For further information, contact:
Committee Secretary
Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600
Australia