Excise Tariff Amendment (2009 Measures No. 1) Act 2009
No. 73, 2009
An Act to amend the Excise Tariff Act 1921, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Ready‑to‑drink beverages
Excise Tariff Act 1921
Schedule 2—Beer
Excise Tariff Act 1921
Excise Tariff Amendment (2009 Measures No. 1) Act 2009
No. 73, 2009
An Act to amend the Excise Tariff Act 1921, and for related purposes
[Assented to 27 August 2009]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Excise Tariff Amendment (2009 Measures No. 1) Act 2009.
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 |
Provision(s) | Commencement | Date/Details |
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day on which this Act receives the Royal Assent. | 27 August 2009 |
2. Schedule 1 | 27 April 2008. | 27 April 2008 |
3. Schedule 2 | At the same time as Schedule 2 to the Customs Tariff Amendment (2009 Measures No. 1) Act 2009 commences. | 28 August 2009 |
Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.
3 Schedule(s)
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Ready‑to‑drink beverages
Excise Tariff Act 1921
1 Schedule (cell at table item 2, column headed “Rate of Duty”)
Repeal the cell, substitute:
$66.67 per litre of alcohol |
Schedule 2—Beer
Excise Tariff Act 1921
1 Schedule (definition of Beer)
Repeal the definition, substitute:
beer means a brewed beverage that:
(a) is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:
(i) whether the cereals are malted or unmalted; and
(ii) whether or not the aqueous extract contains other sources of carbohydrates; and
(b) contains:
(i) hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or
(ii) other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and
(c) contains not more than 4.0% by weight of sugars; and
(d) has not had added to it, at any time, artificial sweetener; and
(e) may have had added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and
(f) may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage; and
(g) contains more than 1.15% by volume of alcohol.
2 Schedule (the definitions)
Insert:
sugar means:
(a) monosaccharide; or
(b) disaccharide.
3 Application
The amendments of the Excise Tariff Act 1921 made by this Schedule apply in relation to beverages manufactured or produced on or after the commencement of this item.
[Minister’s second reading speech made in—
House of Representatives on 22 June 2009
Senate on 23 June 2009]
Overview
The Excise Tariff Amendment (2009 Measures No. 1) Act 2009 was enacted by the Parliament of Australia to address specific issues within the Excise Tariff Act 1921. This legislative amendment introduces changes to excise duties on ready-to-drink beverages and redefines the parameters for beer, with the aim of providing clearer definitions and regulations that align with contemporary beverage production standards. The Act seeks to ensure that the excise duties imposed on these products accurately reflect their ingredients and composition. As part of its enactment, the Act specifies the rate of duty for ready-to-drink beverages and provides a more detailed definition of beer, which includes criteria such as the type of fermentation, the presence of specific ingredients like hops or other bitters, and the allowable sugar and alcohol content.
The Excise Tariff Amendment (2009 Measures No. 1) Act 2009 commenced on 27 August 2009, with particular provisions relating to ready-to-drink beverages taking effect from 27 April 2008. The amendments to the Excise Tariff Act 1921 apply to beverages manufactured or produced on or after the respective commencement dates outlined in the Act. This legislative change is intended to provide clarity and precision in the application of excise duties, ensuring they are appropriately levied based on the updated definitions and criteria.
Scope and Application
The Excise Tariff Amendment (2009 Measures No. 1) Act 2009 serves to amend the Excise Tariff Act 1921 by adjusting the excise tariffs on certain beverages, specifically ready-to-drink beverages and beer. This Act applies to the Commonwealth of Australia and imposes excise duties on the manufacture and production of these beverages from the date specified in the Act's Schedules. For ready-to-drink beverages, the Act sets a rate of duty of $66.67 per litre of alcohol, effective from 27 April 2008, while for beer, it redefines the beverage to include specific criteria regarding the fermentation process, the presence of hops or other bitters, and the allowable sugar and alcohol content. The amendments made by this Act apply to beverages manufactured or produced on or after their respective commencement dates, and the Act itself received Royal Assent on 27 August 2009. No specific exclusions or exemptions are detailed within the Act itself, though the Excise Tariff Act 1921 may contain provisions that could be relevant in this context.
Key Provisions
The Excise Tariff Amendment (2009 Measures No. 1) Act 2009 primarily serves to amend the Excise Tariff Act 1921 by altering the rates of excise duty on certain alcoholic beverages. The Act specifies new rates for excise on ready-to-drink beverages (Section 1, Schedule 1) and redefines the term "beer" (Section 1, Schedule 2). Section 2 of the Act stipulates the commencement of its provisions, with general provisions and specific schedules starting on the day of Royal Assent (27 August 2009), and other provisions starting on 27 April 2008 and 28 August 2009, respectively.
Under this Act, parties or entities governed by it must adhere to the newly defined rates and definitions. Manufacturers and producers of ready-to-drink beverages must now apply the specified rate of $66.67 per litre of alcohol content (Schedule 1). Additionally, producers of beer must comply with the new definition provided in the Act, which includes precise criteria regarding ingredients, alcohol content, and permissible additives (Schedule 2). These changes necessitate compliance from the moment the relevant schedules come into force.
Failure to comply with the provisions of this Act can result in significant consequences. While the Act itself does not explicitly detail specific penalties for breaches, the underlying Excise Tariff Act 1921 does provide for various offences and penalties. These can include substantial fines and, in severe cases, imprisonment. The exact penalties depend on the nature and severity of the breach, but they underscore the importance of adhering to the Act’s stipulations.