Interim report

Effect of red tape on the sale, supply and taxation of alcohol

29 March 2017

© Commonwealth of Australia 2017
ISBN 978-1-76010-557-0

View the report as a single document - (PDF 768KB)


View the report as separate downloadable parts:

Committee Membership (PDF 11KB)
Recommendations (PDF 64KB)
Chapter 1 - Introduction (PDF 88KB)

Establishment
Conduct of the inquiry and acknowledgement
Scope of the report
Two systems for the taxation of alcohol
Sale and supply of alcohol
Table 1.1: A snapshot of Australia's liquor licensing regimes, availability of licence/permit, as at February 2017

Chapter 2 - Alcohol Red Tape (PDF 554KB)

Alcohol taxation policy
Taxation
Table 2.1: Effective excise rates, quantities and revenue by alcohol type, 2015–2016
Table 2.2: Alcohol (non-GST) tax per standard drink, as at 1 August 2016
Introduction of volumetric taxation
Alcohol licensing regimes
Committee view

Additional Comments - Coalition Senators (PDF 5KB)
Appendix 1 - Submissions and additional information received by the committee (PDF 9KB)

Submissions received
Answers to questions on notice

Appendix 2 - Public hearings (PDF 7KB)

Committee Secretariat contact:

Senior Clerk's Office
Department of the Senate
PO Box 6100
Canberra ACT 2600

Phone: +61 2 6277 3555
Fax: +61 2 6277 3899
seniorclerk.committees.sen@aph.gov.au