Customs Tariff Act 1995

PART 2 - DUTIES OF CUSTOMS  

SECTION 19AABC   TEMPORARY FREEZE IN INDEXATION FOR DRAUGHT BEER  

Temporary freeze in indexation

19AABC(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) ).

19AABC(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 .