Chapter 1 - Introduction

[1]        Journals of the Senate, No. 9–11 October 2016, pp. 290–291.

[2]        Volumetric taxation is tax that is imposed at a fixed rate per unit of volume. For alcohol excise, this is dollars per litre of alcohol content.

[3]        Statutory excise rates for alcohol were last indexed on 1 February 2017: Australian Taxation Office, Excise Rates for Alcohol, https://www.ato.gov.au/business/excise-and-excise-equivalent-goods/alcohol-excise/excise-rates-for-alcohol/ (accessed 28 March 2017).

[4]        Australian Taxation Office, Submission 7, p. 4.

[5]        Australian Taxation Office, Submission 7, p. 11.

[6]        Australian Taxation Office, Submission 7, p. 14.

[7]        Australian Taxation Office, Submission 7, p. 4.

[8]        For more detailed comparisons, see: Institute of Public Affairs, Submission 4, Attachment 1, pp. 4–9 and 12–13; Coca-Cola Amatil, Submission 6, Attachment 1.

Chapter 2 - Alcohol Red Tape

[1]        Dr Chris Berg, Senior Fellow, Institute of Public Affairs, Committee Hansard, 24 February 2017, p. 14.

[2]        Australian Chamber of Commerce and Industry, 2015 National Red Tape Survey, 2015, p. 5, https://15-acci.cdn.aspedia.net/sites/default/files/uploaded-content/field_f_content_file/acci-2015-national-red-tape-survey_final.pdf (accessed 28 March 2017).

[3]        Small Bar Association NSW, Submission 16, p. 7; Jules Norton Selzer, Public Policy Manager, Diageo Australia, Committee Hansard, 24 February 2017, p. 35.

[4]        Institute of Public Affairs, Submission 4, p. 1; Coca-Cola Amatil, Submission 6, p. 1; Australian Hotels Association, Submission 8, p. 2; Diageo Australia, Submission 14, pp. 5 and 6–7.

[5]        Diageo Australia, Submission 14, p. 2.

[6]        Australian Liquor Stores Association, Submission 24, p. 3.

[7]        Parliamentary Budget Office, Alcohol taxation in Australia, Report No. 03/2015, October 2015, p. v, https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Budget_Office/Reports/Research_reports/Alcohol_taxation_in_Australia (accessed 28 March 2017). Also see: Treasury, Submission 17, p. 4; Dr Chris Berg, Senior Fellow, Institute of Public Affairs, Committee Hansard, 24 February 2017, p. 16. Also see: Timothy Andrews, Executive Director, Australian Taxpayers' Alliance, Committee Hansard, 24 February 2017, p. 23; Satyajeet Marar, Director, MyChoice Australia, Committee Hansard, 24 February 2017, p. 23.

[8]        Darcy Allen, Research Fellow, Institute of Public Affairs, Committee Hansard, 24 February 2017, p. 16.

[9]        Darcy Allen, Research Fellow, Institute of Public Affairs, Committee Hansard, 24 February 2017, p. 16. Also see: Professor Anthony Grabs, Vascular Surgeon, Royal Australasian College of Surgeons, Committee Hansard, 24 February 2017, pp. 43 and 45; Dr Chris Berg, Senior Fellow, Institute of Public Affairs, Committee Hansard, 24 February 2017, pp. 16–17 and pp. 17–18 (in relation to the types of direct social costs that might need to be considered by government).

[10]      Treasury, Submission 17, p. 3.

[11]      Satyajeet Marar, Director, MyChoice Australia, Committee Hansard, 24 February 2017, p. 21.

[12]      Timothy Andrews, Executive Director, Australian Taxpayers' Alliance, Committee Hansard, 24 February 2017, pp. 21 and 24.

[13]      Australian Institute of Health and Welfare, National Drug Strategy Household Survey detailed report, 2013, p. 35, http://www.aihw.gov.au/WorkArea/DownloadAsset.aspx?id=60129549848 (accessed 28 March 2017). The 2016 National Drug and Alcohol Survey is currently underway.

[14]      Distilled Spirits Industry Council of Australia, Submission 11, p. 20; Australian Taxpayers' Alliance and MyChoice Australia, Submission 22, p. 1.

[15]      Organisation for Economic Co-operation and Development , Consumption Tax Trends 2016, 30 November 2016, Table 4.3 (Taxation of alcoholic beverages), http://www.oecd-ilibrary.org/taxation/consumption-tax-trends-2016/taxation-of-alcoholic-beverages_ctt-2016-table24-en (accessed 28 March 2017). Also see: Jules Norton Selzer, Public Policy Manager, Diageo Australia, Committee Hansard, 24 February 2017, p. 29.

[16]      Satyajeet Marar, Director, MyChoice Australia, Committee Hansard, 24 February 2017, p. 21.

[17]      There is also an ad valorem customs duty imposed on some imported spirits and Ready‑To‑Drink products at the rate of five per cent.

[18]      Parliamentary Budget Office, Additional Information (received 8 March 2017), p. 5.

[19]      Distilled Spirits Industry Council of Australia, Submission 11, p. 2.

[20]      Diageo Australia, Submission 14, p. 3. Also see: Australian Hotels Association, Submission 8, p. 2; Distilled Spirits Industry Council of Australia, Submission 11, pp. 9–10.

[21]      A standard drink is any drink containing 12.67ml of pure alcohol.

[22]      Alec Wagstaff, Chief Executive Officer, Distilled Spirits Industry Council of Australia, Committee Hansard, 24 February 2017, pp. 31–32.

[23]      Distilled Spirits Industry Council of Australia, Submission 11, p. 2. Also see: Alec Wagstaff, Chief Executive Officer, Distilled Spirits Industry Council of Australia, Committee Hansard, 24 February 2017, p. 37.

The Australian Taxation Office noted that there is some 'engineering of product' to produce favourable taxation outcomes: Murray Crowe, Principal Adviser, Revenue Group, Commonwealth Treasury, Committee Hansard, 24 February 2017, pp. 50–51.

[24]      Royal Australasian College of Surgeons, Submission 13, p. 10.

[25]      Diageo Australia, Submission 14, p. 3.

[26]      Australian Taxpayers' Alliance and MyChoice Australia, Submission 22, p. 6.

[27]      Stephen Ferguson, National Chief Executive Officer, Australian Hotels Association, Committee Hansard, 24 February 2017, p. 3.

[28]      Stephen Ferguson, National Chief Executive Officer, Australian Hotels Association, Committee Hansard, 24 February 2017, p. 3. Also see: Jules Norton Selzer, Public Policy Manager, Diageo Australia, Committee Hansard, 24 February 2017, p. 39, who noted a downturn in the organisation's alcopops sales as a result of the tax change.

[29]      Jules Norton Selzer, Public Policy Manager, Diageo Australia, Committee Hansard, 24 February 2017, p. 39.

[30]      Shane Richardson, Managing Director, Alcohol and Coffee, Coca-Cola Amatil, Committee Hansard, 24 February 2017, p. 39. Also see: Diageo Australia, answer to question on notice (received 9 March 2017), p. 2.

[31]      Alec Wagstaff, Chief Executive Officer, Distilled Spirits Industry Council of Australia, Committee Hansard, 24 February 2017, p. 39.

[32]      Dr Chris Berg, Senior Fellow, Institute of Public Affairs, Committee Hansard, 24 February 2017, p. 16.

[33]      Australia's Future Tax System, Chapter 12: List of Recommendations, Recommendation 71, https://taxreview.treasury.gov.au/content/FinalReport.aspx?doc=html/publications/papers/Final_Report_Part_1/chapter_12.htm (accessed 28 March 2017).

[34]      Distilled Spirits Industry Council of Australia, Submission 11, p. 1. Also see: Campari Australia, Submission 5, p. 1; Diageo Australia, Submission 14, p. 3; Australian Taxpayers' Alliance and MyChoice Australia, Submission 22, p. 7.

[35]      NT Government, Submission 25, pp. 1–2.

[36]      Murray Crowe, Principal Adviser, Revenue Group, Commonwealth Treasury, Committee Hansard, 24 February 2017, p. 53.

[37]      Murray Crowe, Principal Adviser, Revenue Group, Commonwealth Treasury, Committee Hansard, 24 February 2017, p. 52.

[38]      Distilled Spirits Industry Council of Australia, answer to question on notice (received 7 March 2017).

[39]      Parliamentary Budget Office, Additional Information (received 8 March 2017), p. 5.

[40]      Australian Taxation Office, Submission 7, pp. 4–7 and 12–13.

[41]      Treasury, Submission 17, p. 4. Also see: Stephen Ferguson, National Chief Executive Officer, Australian Hotels Association, Committee Hansard, 24 February 2017, p. 6.

[42]      Distilled Spirits Industry Council of Australia, Submission 11, p. 12. Also see: Shane Richardson, Managing Director, Alcohol and Coffee, Coca-Cola Amatil, Committee Hansard, 24 February 2017, p. 33 (providing a practical illustration of one complexity).

[43]      Australian Taxation Office, Submission 7, p. 17.

[44]      The Hon Malcolm Turnbull MP, Minister for Communications, 'Investing in digital transformation', media release, 12 May 2015, http://www.minister.communications.gov.au/malcolm_turnbull/news/investing_in_digital_transformation#.WNBiOU1MRaQ (accessed 28 March 2017).

[45]      Coca-Cola Amatil, Submission 6, p. 2.

[46]      Campari Australia, Submission 5, p. 2.

[47]      Australian Taxation Office, Submission 7, pp. 7 and 10.

[48]      Australian Taxation Office, Submission 7, pp. 10 and 18.

[49]      Australian Taxation Office, Submission 7, p. 14.

[50]      Diageo Australia, Submission 14, p. 4.

[51]      Tim Dyce, Deputy Commissioner, Indirect Tax, Australian Taxation Office, Committee Hansard, 24 February 2017, pp. 47–48. Mr Dyce noted that not all members of industry may be cognisant of the delegation.

[52]      Alec Wagstaff, Chief Executive Officer, Distilled Spirits Industry Council of Australia, Committee Hansard, 24 February 2017, p. 31.

[53]      Craft Beer Industry Association, Submission 20, p. 2.

[54]      Australian Taxation Office, Submission 7, p. 17.

[55]      Andrew McIver, Assistant Commissioner, Indirect Tax, Australian Taxation Office, Committee Hansard, 24 February 2017, p. 47.

[56]      Andrew McIver, Assistant Commissioner, Indirect Tax, Australian Taxation Office, Committee Hansard, 24 February 2017, p. 49.

[57]      Andrew McIver, Assistant Commissioner, Indirect Tax, Australian Taxation Office, Committee Hansard, 24 February 2017, p. 47.

[58]      Australian Taxation Office, Submission 7, p. 19. Also see: Murray Crowe, Principal Adviser, Revenue Group, Treasury, Committee Hansard, 24 February 2017, p. 54.

[59]      Murray Crowe, Principal Adviser, Revenue Group, Treasury, Committee Hansard, 24 February 2017, p. 54.

[60]      Australian Taxation Office, Submission 7, p. 11.

[61]      Tim Dyce, Deputy Commissioner, Indirect Tax, Australian Taxation Officer, Committee Hansard, 24 February 2017, p. 47. Also see p. 48.

[62]      Distilled Spirits Industry Council of Australia, Submission 11, p. 12.

[63]      Coca-Cola Amatil, Submission 6, p. 3. Also see: Diageo Australia, Submission 14, p. 4.

[64]      Distilled Spirits Industry Council of Australia, Submission 11, pp. 12–13.

[65]      Distilled Spirits Industry Council of Australia, Submission 11, p. 13.

[66]      Andrew McIver, Assistant Commissioner, Indirect Tax, Australian Taxation Office, Committee Hansard, 24 February 2017, p. 48.

[67]      Tim Dyce, Deputy Commissioner, Indirect Tax, Australian Taxation Officer, Committee Hansard, 24 February 2017, p. 48.

[68]      Alec Wagstaff, Chief Executive Officer, Distilled Spirits Industry Council of Australia, Committee Hansard, 24 February 2017, p. 32.

[69]      Murray Crow, Principal Adviser, Revenue Group, Commonwealth Treasury, Committee Hansard, 24 February 2017, p. 48.

[70]      Institute of Public Affairs, Submission 4, Attachment 1, p. 13; Coca-Cola Amatil, Submission 6, p. 2; Winemakers' Federation of Australia, Submission 9, p. 11; Diageo Australia, Submission 14, pp. 4–5; Australian Liquor Stores Association, Submission 24, p. 7.

[71]      Australian Liquor Stores Association, Submission 24, p. 7.

[72]      Diageo Australia, Submission 14, p. 5.

[73]      Institute of Public Affairs, Submission 4, Attachment 1, p. 15.

[74]      Distilled Spirits Industry Council of Australia, Submission 11, p. 8; Diageo Australia, Submission 14, p. 2 (these submission encouraged policy that addresses drinking culture and behaviour); Martin O'Sullivan, President, Small Bar Association NSW, Committee Hansard, 24 February 2017, p. 5; Shane Richardson, Managing Director, Alcohol and Coffee, Coca-Cola Amatil, Committee Hansard, 24 February 2017, p. 36.

[75]      Diageo Australia, Submission 14, p. 7.

[76]      Small Bar Association NSW, Submission 16, p. 3.

[77]      Institute of Public Affairs, Submission 4, Attachment 1, p. 15.

[78]      Institute of Public Affairs, Submission 4, p. 1; Coca-Cola Amatil, Submission 6, p. 2; Australian Liquor Stores Association, which commented that making a licence application often involves the need to obtain financial and legal advice: Submission 24, pp. 4–6.

[79]      Australian Taxpayers' Alliance and MyChoice Australia, Submission 22, p. 5.

[80]      Institute of Public Affairs, Submission 4, Attachment 1, p. 13. The submission notes that licence fees are increasingly justified on the basis of progressive redistribution (that is, larger venues pay more).

[81]      Institute of Public Affairs, Submission 4, Attachment 1, p. 14.

[82]      Australian Taxpayers' Alliance and MyChoice Australia, Submission 22, p. 5.

[83]      Responsible Service of Alcohol training is a compulsory form of training for people involved in the sale or supply of alcohol on licenced premises. It aims to prevent intoxication, drink driving and underage drinking.

[84]      Campari Australia, Submission 5, p. 2; Australian Hotels Association, Submission 8, p. 2; Small Bar Association NSW, Submission 16, p. 7.

[85]      Australian Taxpayers' Alliance and MyChoice Australia, Submission 22, p. 3. Also see: Australian Liquor Stores Association, Submission 24, p. 11.

[86]      Campari Australia, Submission 5, p. 2. Also see:

[87]      New South Wales and Queensland.

[88]      Martin O'Sullivan, President, Small Bar Association NSW, Committee Hansard, 24 February 2017, p. 8. Also see: Small Bar Association NSW, Submission 16, p. 5.

[89]      Distilled Spirits Industry Council of Australia, Submission 11, p. 7.

[90]      Distilled Spirits Industry Council of Australia, Submission 11, pp. 5–7; Small Bar Association NSW, Submission 16, p. 4.

[91]      Diageo Australia, Submission 14, p. 5. Also see: Australian Taxpayers' Alliance and MyChoice Australia, Submission 22, p. 10, which stated policy responses to alcohol-related violence focus on symptoms rather than the underlying causes of violence.

[92]      Small Bar Association NSW, Submission 16, p.7. 

[93]      Diageo Australia, Submission 14, p. 3.

[94]      Also see: Professor Anthony Grabs, Vascular Surgeon, Royal Australasian College of Surgeons, Committee Hansard, 24 February 2017, p. 41.

[95]      N. Donnelly, S. Poynton & D. Weatherburn, The effect of lockout and last drinks laws on non-domestic assaults in Sydney, Crime and Justice Bulletin No. 201, February 2017, http://www.bocsar.nsw.gov.au/Pages/bocsar_news/cjb201-Assaults-increase-around-Lockout-Zones.aspx (accessed 28 March 2017).

[96]      Australian Liquor Stores Association, Submission 24, p. 4.

[97]      Australian Liquor Stores Association, Submission 24, p. 3.

[98]      Australasian Association of Convenience Stores Limited, Submission 1, p. 3.

[99]      APCO Service Stations Pty Ltd, Submission 19, p. 3.

[100]    APCO Service Stations Pty Ltd, Submission 19, p. 2.

[101]    Stephen Ferguson, National Chief Executive Officer, Australian Hotels Association, Committee Hansard, 24 February 2017, p. 1;

[102]    Timothy Andrews, Executive Director, Australian Taxpayers' Alliance, Committee Hansard, 24 February 2017, p. 22. Also see: Satyajeet Marar, Director, MyChoice Australia, Committee Hansard, 24 February 2017, p. 23, who noted that consumers go to liquor stores, bars, clubs, et cetera for different reasons.

[103]    SA Government, Submission 3; ACT Government, Submission 23; Institute of Public Affairs, Submission 4, Attachment 1, pp. 10–11 (Western Australia, South Australia, the Australian Capital Territory and New South Wales).

[104]    The Treasurer (Victoria), Submission 10; NT Government, Submission 25, p. 1 (Victoria, Queensland and the Northern Territory).

[105]    Institute of Public Affairs, Submission 4, Attachment 1, p. 13. Also see: Australian Taxpayers' Alliance and MyChoice Australia, Submission 22, p. 5.

[106]    Distilled Spirits Industry Council of Australia, Submission 11, p. 2.

[107]    Distilled Spirits Industry Council of Australia, Submission 11, p. 20.