Customs Tariff Amendment (Draught Beer) Act 2026
No. 37, 2026
An Act to amend the Customs Tariff Act 1995, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Amendments
Customs Tariff Act 1995
Customs Tariff Amendment (Draught Beer) Act 2026
No. 37, 2026
An Act to amend the Customs Tariff Act 1995, and for related purposes
[Assented to 8 April 2026]
The Parliament of Australia enacts:
1 Short title
This Act is the Customs Tariff Amendment (Draught Beer) Act 2026.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day this Act receives the Royal Assent. | 8 April 2026 |
2. Schedule 1 | 1 August 2025. | 1 August 2025 |
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedules
Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendments
Customs Tariff Act 1995
1 After section 19AABB
Insert:
19AABC Temporary freeze in indexation for draught beer
Temporary freeze in indexation
(1) Despite any other provision of this Act, subsection 19(1) applies in relation to each CPI indexed draught beer rate as if the indexation factor were 1 for each of the following indexation days:
(a) 1 August 2025;
(b) 1 February 2026;
(c) 1 August 2026;
(d) 1 February 2027.
Note 1: This means the rates as they are on 31 July 2025 will be unchanged for the next 2 years.
Note 2: When indexation resumes in August 2027, the indexation factor for 1 August 2027 will be applied against these unchanged rates (see subsection 19(1)).
(2) In this section:
CPI indexed draught beer rate means a rate of duty in the following:
(a) the rate column of subheading 2203.00.63, 2203.00.65, 2203.00.67, 2203.00.71, 2203.00.72, 2203.00.79, 2206.00.72, 2206.00.76, 2206.00.78, 2206.00.82, 2206.00.83 or 2206.00.89 in Schedule 3;
(b) the rate column of an item in the table in Schedule 4A or a later Schedule that relates to a subheading in Schedule 3 specified in paragraph (a).
indexation day has the same meaning as in section 19.
[Minister’s second reading speech made in—
House of Representatives on 8 October 2025
Senate on 5 February 2026]
(76/25)