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 1

2 Commencement 2

3 Schedules 2

Schedule 1—Amendments 3

Customs Tariff Act 1995 3

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Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

Customs Tariff Act 1995

 1 After section 19AABB

Insert:

 19AABC Temporary freeze in indexation for draught beer

Temporary freeze in indexation

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)).

CPI indexed draught beer rate means a rate of duty in the following:

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)

 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.

 2

In this section:

 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).