This bill became law on Apr 8th, 2026.
Budget, tax & economy
The Act pauses CPI indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. for domestic draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. rates for two years, covering the 1 August 2025, 1 February 2026, 1 August 2026 and 1 February 2027 indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. days.
The bill implements the government's 2025-26 budget decision to pause automatic CPI indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. on draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. for two years. The stated purpose was to give pubs, clubs, breweries and hospitality venues more certainty while keeping the measure narrow and fiscally limited.
Draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. is normally indexed twice a year, in February and August. After the 2025-26 budget announced a hospitality and alcohol producers package, tariff proposals were tabled in July 2025 so the freeze could apply from 1 August 2025, and this bill later incorporated the exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. side of that measure into the Excise Tariff ActThe Commonwealth law setting out excise duty rates for goods produced in Australia, including beer..
The main criticism was that the bill was too narrow: it paused indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. only for draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs., while many speakers wanted wider relief for packaged craft beer, tap spirits, all on-premises alcohol or the broader alcohol tax system. Greens criticism took a different direction, arguing the debate should also acknowledge alcohol-related harm and strengthen alcohol regulation.
Daniel Mulino MP introduced this bill. It passed on the voices.
Did it become law?
Yes
Became law 08 Apr 2026
Final passage
Passed without a counted vote
9 recorded amendment or procedural votes were found, but no counted vote on the bill itself was recorded.
Passage speed
182 days
From introduction to the latest recorded parliamentary step
Meaning
The Act pauses CPI indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. for domestic draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. rates for two years, covering the 1 August 2025, 1 February 2026, 1 August 2026 and 1 February 2027 indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. days.
The freeze applies to draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. duty rates in subitems 1.2, 1.6 and 1.11 of the Excise Tariff ActThe Commonwealth law setting out excise duty rates for goods produced in Australia, including beer. schedule.
When indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. resumes in August 2027, it starts from the paused rate rather than catching up on the skipped indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. increases.
The explanatory memorandum says the measure is intended to take pressure off pubs, clubs and other venues serving draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. and to support businesses and regional tourism.
Treasury estimated the measure would reduce underlying cash by $95 million over five years from 2024-25.
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.Excise Tariff Amendment (Draught Beer) Act 2026 final Act text
CPI indexed draught beer rate means a rate of duty set out in subitem 1.2, 1.6 or 1.11 of the Schedule.Excise Tariff Amendment (Draught Beer) Act 2026 final Act text
When indexation resumes in August 2027, the indexation factor for 1 August 2027 will be applied against these unchanged rates.Excise Tariff Amendment (Draught Beer) Act 2026 final Act text
These amendments take pressure off businesses for the price of beer poured in pubs, clubs and other venues, supporting businesses and regional tourism across Australia.Excise Tariff Amendment (Draught Beer) explanatory memorandum
This measure is estimated to have a negative impact on underlying cash of $95.0 million over five years from 2024-25.Excise Tariff Amendment (Draught Beer) explanatory memorandum
Context
Draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. is normally indexed twice a year, in February and August. After the 2025-26 budget announced a hospitality and alcohol producers package, tariff proposals were tabled in July 2025 so the freeze could apply from 1 August 2025, and this bill later incorporated the exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. side of that measure into the Excise Tariff ActThe Commonwealth law setting out excise duty rates for goods produced in Australia, including beer..
Budget announces draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. pause
The explanatory memorandum says the bill partially implements the Supporting the Hospitality Sector and Alcohol Producers budget measure.
Explanatory memorandum ↗Tariff proposals tabled before the bill
The explanatory memorandum says tariff proposals were tabled so the draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. duty pause could apply from 1 August 2025.
Explanatory memorandum ↗Bill introduced in the House
Daniel Mulino introduced the bill and said it would freeze draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. for two years.
House Hansard ↗House defeats broader amendments
The House defeated second-reading and consideration-in-detail amendments seeking broader alcohol producer, craft beer and tap spirits relief.
House Hansard divisions ↗Senate passes the bill
The Senate dealt with second-reading and committee-stage amendments, then agreed to the remaining stages and passed the bill.
OpenAustralia Senate debates ↗Legislative route
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Introduced and read a first time
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Second reading moved
The bill reached this recorded parliamentary step.
The bill reached this recorded parliamentary step.
The bill reached this recorded parliamentary step.
The bill reached this recorded parliamentary step.
The bill reached this recorded parliamentary step.
The bill reached this recorded parliamentary step.
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
Second reading agreed to
The chamber considered the bill in detail and dealt with amendments before the next stage.
Consideration in detailA House stage where members can debate and vote on detailed amendments to the bill text. debate
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Third reading agreed to
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Introduced and read a first time
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Second reading moved
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
Second reading agreed to
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Third reading agreed to
Both houses passed the bill in the same form, completing parliamentary passage.
Finally passed both Houses
The Governor-General gave Royal AssentThe formal approval that turns a bill passed by Parliament into an Act., turning the bill into an Act.
Key criticism
The main criticism was that the bill was too narrow: it paused indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. only for draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs., while many speakers wanted wider relief for packaged craft beer, tap spirits, all on-premises alcohol or the broader alcohol tax system. Greens criticism took a different direction, arguing the debate should also acknowledge alcohol-related harm and strengthen alcohol regulation.
Most critics still supported or did not oppose the draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. freeze itself; the dispute was mainly about whether it went far enough or ignored health harms.
Relief too narrow
Crossbench and Coalition speakers argued the freeze should cover more than draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs., including packaged craft beer, spirits or wider alcohol exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. settings.
Limited consumer impact
Several opposition speakers said the measure would save less than one cent per pint and would not materially solve cost-of-living pressure for households or venues.
Independent brewers left out
Critics said small independent brewers often rely on packaged beer and limited tap access, so a draught-only freeze would favour larger brewers and venues more than small producers.
Alcohol harm concerns
The Greens sought to add a Senate statement linking alcohol use to family and gender-based violence and calling for stronger alcohol regulation.
Votes
The bill passed both chambers on the voices. The counted divisions below were about amendments or procedure, not final passage.
House agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.
Passed on the voices
In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.
Senate agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.
Passed on the voices
In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.
Amendments grouped by chamber. These cards include amendment outcomes recorded without a counted division.
House
Moved by Zali Steggall Oam, (Crossbench). Defeated 9 to 64. Support came from minor parties and independents. Opposition came from Labor. Minor-party and independent votes were split.
This tested whether the House would broaden the bill beyond draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. before agreeing to the second reading.
Moved by Nicolette Boele (Crossbench). Defeated 12 to 65. Support came from Greens, Nationals, and minor parties and independents. Opposition came from Labor. Minor-party and independent votes were split.
This tested crossbench arguments that the bill helped tap beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. while leaving many small independent brewers with little relief.
Moved by Pat Conaghan (The Nationals). Defeated 23 to 81. Support came from Nationals, Liberal Party, and Centre Alliance. Opposition came from Labor. Minor-party and independent votes were split.
This tested whether the bill should be expanded from draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. to some spirits served in hospitality venues.
Senate
Moved by The Hon Katy Gallagher (Australian Labor Party). Passed 34 to 24. Support came from Labor, Greens, and minor parties and independents. Opposition came from Liberal Party, One Nation, UAP, and minor parties and independents.
This changed the Senate's second-reading statement before senators voted on the Greens motion as amended.
Moved by Larissa Waters (Australian Greens). Passed 34 to 23. Support came from Labor, Greens, and minor parties and independents. Opposition came from Liberal Party, One Nation, UAP, and minor parties and independents.
This added a non-binding Senate statement alongside the bill's second reading.
Moved by Malcolm Roberts (One Nation). Defeated 5 to 40. Support came from One Nation and UAP. Opposition came from Labor, Greens, and Liberal Party. Minor-party and independent votes were split.
This tested a proposal to replace the bill's narrow draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. freeze with a much broader hospitality exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. cut.
Moved by David Pocock (Crossbench). Defeated 12 to 32. Support came from Greens and minor parties and independents. Opposition came from Labor, Liberal Party, One Nation, and UAP.
This tested whether the Senate would attach a broader revenue statement to the beer exciseA Commonwealth tax on certain goods made in Australia, including alcohol, fuel and tobacco. bills.
Moved by David Pocock (Crossbench). Defeated 6 to 38. Support came from One Nation, UAP, and minor parties and independents. Opposition came from Labor, Greens, and Liberal Party.
This tested whether the Senate would add independent craft beer relief after rejecting the broader opposition package.
Moved by The Hon Matthew Canavan (The Nationals). Defeated 25 to 32. Support came from Liberal Party, One Nation, UAP, and minor parties and independents. Opposition came from Labor and Greens. Minor-party and independent votes were split.
This was the main Senate committee vote on expanding the bill beyond draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. and reviewing the wider alcohol tax system.
The Senate defeated on voices a proposal to make the draught beerBeer supplied in bulk containers for serving through taps in venues such as pubs and clubs. indexationAn automatic adjustment to tax rates, usually linked to inflation. Alcohol excise rates are normally indexed twice a year. freeze indefinite.
Defeated on voices
The chamber decided this amendment without a counted division, so there is no list of individual Aye and No votes.
These are amendment votes, not the final passage vote on the bill itself. The bill passed both chambers on the voices.
Parliamentary debate
Start here — lead voices
All speeches by bloc
29 speakers · 30 contributions · 29 unclear
Hansard records 2 separate contributions by Daniel Mulino on this bill. They are grouped here so the speaker is listed once.
Minister's second reading speech
Read this contribution in Hansard ↗Second reading speech
Read this contribution in Hansard ↗15 speakers · 15 unclear
1 speaker · 2 contributions · 1 unclear
Hansard records 2 separate contributions by Barnaby Joyce on this bill. They are grouped here so the speaker is listed once.
Second reading speech
Read this contribution in Hansard ↗Second reading speech
Read this contribution in Hansard ↗4 speakers · 4 unclear
Record
House · Introduced and read a first time
Introduced
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
House · Second reading moved
Second reading opened
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
House · Second reading agreed to
Second reading agreed
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
House · Consideration in detail debate
Consideration in detailA House stage where members can debate and vote on detailed amendments to the bill text.
The chamber considered the bill in detail and dealt with amendments before the next stage.
House · Third reading agreed to
Third reading agreed
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Senate · Introduced and read a first time
Introduced
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Senate · Second reading moved
Second reading opened
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Senate · Second reading agreed to
Second reading agreed
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
Senate · Third reading agreed to
Third reading agreed
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Parliament · Finally passed both Houses
Passed both houses
Both houses passed the bill in the same form, completing parliamentary passage.
Assent · Assent
Assent
The Governor-General gave Royal AssentThe formal approval that turns a bill passed by Parliament into an Act., turning the bill into an Act.
