Excise Tariff Amendment (Draught Beer) Act 2026

(36 of 2026)

An Act to amend the Excise Tariff Act 1921, and for related purposes

[Assented to 8 April 2026]

The Parliament of Australia enacts:

1   Short title

This Act is the Excise 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.

Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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   Temporary freeze in indexation for draught beer

Excise Tariff Act 1921

1   After section 6K

Insert:

6L Temporary freeze in indexation for draught beer

(1) Despite any other provision of this Act, subsection 6A(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 6A(1)).

(2) In this section:

CPI indexed draught beer rate means a rate of duty set out in subitem 1.2, 1.6 or 1.11 of the Schedule.

indexation day has the same meaning as in section 6A.