2008-2009 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 (Treasury) A Bill for an Act to amend the Excise Tariff Act 1921, and for related purposes [Page Break] 1 Short title ............................................................................................ 1 2 Commencement .................................................................................. 1 3 Schedule(s) ......................................................................................... 2 Schedule 1--Ready-to-drink beverages 3 Excise Tariff Act 1921 3 Schedule 2--Beer 4 Excise Tariff Act 1921 4 i Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 2 1921, and for related purposes 3 The Parliament of Australia enacts: 4 1 Short title 5 This Act may be cited as the Excise Tariff Amendment (2009 6 Measures No. 1) Act 2009. 7 2 Commence ment 8 (1) Each provision of this Act specified in column 1 of the table 9 commences, or is taken to have commenced, in accordance with 10 column 2 of the table. Any other statement in column 2 has effect 11 according to its terms. 12 Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 1 [Page Break] Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 The day on which this Act receives the and anything in Royal Assent. this Act not elsewhere covered by this table 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. 1 Note: This table relates only to the provisions of this Act as originally 2 passed by both Houses of the Parliament and assented to. It will not be 3 expanded to deal with provisions inserted in this Act after assent. 4 (2) Column 3 of the table contains additional information that is not 5 part of this Act. Information in this column may be added to or 6 edited in any published version of this Act. 7 3 Schedule(s) 8 Each Act that is specified in a Schedule to this Act is amended or 9 repealed as set out in the applicable items in the Schedule 10 concerned, and any other item in a Schedule to this Act has effect 11 according to its terms. 2 Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 1 2 Schedule 1--Ready-to-drink beverages 3 4 Excise Tariff Act 1921 5 1 Schedule (cell at table item 2, column headed "Rate of 6 Duty") 7 Repeal the cell, substitute: 8 $66.67 per litre of alcohol 9 10 Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 3 [Page Break] 1 2 Schedule 2--Beer 3 4 Excise Tariff Act 1921 5 1 Schedule (definition of Beer) 6 Repeal the definition, substitute: 7 beer means a brewed beverage that: 8 (a) is the product of the yeast fermentation of an aqueous extract, 9 being predominantly an aqueous extract of cereals: 10 (i) whether the cereals are malted or unmalted; and 11 (ii) whether or not the aqueous extract contains other 12 sources of carbohydrates; and 13 (b) contains: 14 (i) hops, or extracts of hops, such that the beverage has 15 international bitterness units of not less than 4.0; or 16 (ii) other bitters such that the beverage has a bitterness 17 comparable to that of a beverage mentioned in 18 subparagraph (i); and 19 (c) contains not more than 4.0% by weight of sugars; and 20 (d) has not had added to it, at any time, artificial sweetener; and 21 (e) may have had added to it, at any time, other substances, 22 including flavours, but only if, in the case of substances that 23 contain alcohol (other than spirit distilled from beer), the 24 alcohol did not add more than 0.5% to the total volume of the 25 final beverage; and 26 (f) may have had added to it, at any time, spirit distilled from 27 beer, but only if that spirit did not add more than 0.5% to the 28 total volume of the final beverage; and 29 (g) contains more than 1.15% by volume of alcohol. 30 2 Schedule (the definitions) 31 Insert: 32 sugar means: 33 (a) monosaccharide; or 4 Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 1 (b) disaccharide. 2 3 Application 3 The amendments of the Excise Tariff Act 1921 made by this Schedule 4 apply in relation to beverages manufactured or produced on or after the 5 commencement of this item. 6 Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 5