Recommendation 1
2.84 The
committee recommends that the Australian Government:
- provide
leadership on the issue of alcohol taxation by establishing clear policy
objectives for the taxation of alcohol; and
- progress
the reform of alcohol taxation, including:
- introduction
of a single volumetric tax rate across all alcohol products, to be phased in to
allow reasonable adjustment;
- enactment
of legislative changes to enable monthly settlement of alcohol tax liability
for big businesses and quarterly settlement of alcohol tax liability for small
businesses, with the Australian Taxation Office to be granted discretion to
further extend settlement periods based on trading terms.
Recommendation 2
2.86 The committee recommends that the Australian Taxation
Office move toward the provision of online services as expeditiously as
possible, to facilitate applications for manufacturer and storage licences, as
well as movement permissions, in respect of excise equivalent goods.
Recommendation 3
2.88 The committee recommends that the Australian Government
and COAG support the sale and supply of alcohol through consideration and
implementation of evidence-based policies that aim to reduce red tape and
promote job creation, and business growth and investment, including:
- recognition
of Responsible Service of Alcohol certification acquired interstate, whether
through online or face-to-face training;
- streamlining
and simplification of liquor licencing systems to reduce the number and types
of licences/permits to a minimum viable level;
- allowing
packaged alcohol to be sold in convenience stores, petrol stations and
supermarkets;
- abolishing
restrictions on trading hours for liquor stores;
- shifting
resources toward targeted enforcement of existing regulation, rather than a
blanket approach of increased regulation for all licensees;
- developing
liquor licensing fees based on empirical assessments of risk, rather than
social perceptions of risk.
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