EXCISE TARIFF ACT 1921

SECTION 6L TEMPORARY FREEZE IN INDEXATION FOR DRAUGHT BEER

6L(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) ).

6L(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 .

View history note

History

S 6L inserted by No 36 of 2026, s 3 and Sch 1 item 1, effective 1 August 2025.

S 6L repealed by No 37 of 2023, s 3 and Sch 1 item 1, effective 1 July 2023. S 6L formerly read:

SECTION 6L Temporary reduction - rates of duty payable under item 15 of the Schedule
Temporary rate reduction

6L(1)
This Act has effect as if on 30 March 2022:
(a) the rates of duty under subitems 15.1 and 15.2 of the Schedule are $ 0.043 per litre; and
(b) the rates of duty under subitems 15.3 and 15.4 of the Schedule are $ 0.043 per kilogram.

6L(2)
A rate of duty that applies under subsection (1) applies to:
(a) goods manufactured or produced in Australia on or after 30 March 2022; and
(b) goods manufactured or produced in Australia before 30 March 2022 if:

(i) on 30 March 2022, the goods were either subject to the CEO ' s control, or were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(ii) no duty of excise had been paid on the goods before 30 March 2022.

6L(3)
Subsection (2) has effect despite subsection 5(2) .

Restoration of rates

6L(4)
This Act has effect as if on 29 September 2022:
(a) the rates of duty under subitems 15.1 and 15.2 of the Schedule are $ 0.085 per litre; and
(b) the rates of duty under subitems 15.3 and 15.4 of the Schedule are $ 0.085 per kilogram.

6L(5)
A rate of duty that applies under subsection (4) applies to:
(a) goods manufactured or produced in Australia on or after 29 September 2022; and
(b) goods manufactured or produced in Australia before 29 September 2022 if:

(i) on 29 September 2022, the goods were either subject to the CEO ' s control, or were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(ii) no duty of excise had been paid on the goods before 29 September 2022.

6L(6)
Subsection (5) has effect despite subsection 5(2) .

S 6L inserted by No 15 of 2022, s 3 and Sch 1 item 1, effective 31 March 2022.

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