This bill became law on Apr 8th, 2026.
Budget, tax & economy
The Act pauses CPI indexationAutomatic adjustment of duty rates in line with changes in the Consumer Price Index. of excise-equivalent customs dutyA customs duty on imported goods that mirrors the excise duty applying to similar goods made in Australia. rates on draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans. for two years.
The bill was introduced to implement the government’s budget commitment to pause indexationAutomatic adjustment of duty rates in line with changes in the Consumer Price Index. on draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans. excise-equivalent customs dutyA customs duty on imported goods that mirrors the excise duty applying to similar goods made in Australia. for two years, alongside a matching excise bill for domestically produced draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans.. The stated aim was to reduce pressure on pubs, clubs and other licensed venues affected by cost-of-living and business-cost pressures.
The bill sat within a wider argument about Australia’s alcohol tax settings. Government speakers framed the measure as targeted cost-of-living and hospitality-sector relief, while opposition and crossbench speakers argued the freeze was too narrow because it left out tap spirits, packaged beer, distillers or the wider alcohol excise system.
The main criticism was that a draught-beer-only freeze was too narrow to provide meaningful relief or fix wider alcohol tax problems. Crossbench and opposition speakers pushed for broader freezes, tap-spirit coverage, craft-brewer support, excise debt relief, or a wider review, while Greens senators used the debate to highlight alcohol harm and regulation.
Daniel Mulino, Assistant Treasurer and Minister for Financial Services 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 indexationAutomatic adjustment of duty rates in line with changes in the Consumer Price Index. of excise-equivalent customs dutyA customs duty on imported goods that mirrors the excise duty applying to similar goods made in Australia. rates on draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans. for two years.
The customs dutyA customs duty on imported goods that mirrors the excise duty applying to similar goods made in Australia. freeze applies on 1 August 2025, 1 February 2026, 1 August 2026 and 1 February 2027.
The freeze is backdated to 1 August 2025, reflecting tariff proposals that were tabled before the bill was introduced.
When indexationAutomatic adjustment of duty rates in line with changes in the Consumer Price Index. resumes in August 2027, it starts from the paused rates rather than from the rates that would have applied without the freeze.
The explanatory memorandum estimates the paired draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans. measures reduce underlying cash by $95 million over five years.
The Bills amend the Excise Tariff Act and the Customs Tariff Act to pause the indexation of the excise duty rates and customs duty rates on draught beer for two years.Explanatory memorandum
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: 1 August 2025; 1 February 2026; 1 August 2026; 1 February 2027.Customs Tariff Amendment (Draught Beer) Act 2026
To give effect to the Government’s decision to pause the indexation of the excise duty rates and customs duty rates on draught beer for two years from 1 August 2025, the Tariff Proposals were tabled in the House of Representatives on 24 July 2025.Explanatory memorandum
When indexation resumes in August 2027, the indexation factor for 1 August 2027 will be applied against these unchanged rates.Customs Tariff Amendment (Draught Beer) Act 2026
This measure is estimated to have a negative impact on underlying cash of $95.0 million over five years from 2024-25.Explanatory memorandum
Context
The bill sat within a wider argument about Australia’s alcohol tax settings. Government speakers framed the measure as targeted cost-of-living and hospitality-sector relief, while opposition and crossbench speakers argued the freeze was too narrow because it left out tap spirits, packaged beer, distillers or the wider alcohol excise system.
Tariff proposals tabled
The government tabled excise and customs tariff proposals so the draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans. indexationAutomatic adjustment of duty rates in line with changes in the Consumer Price Index. pause could apply from 1 August 2025 before the bills passed.
Explanatory memorandum ↗Customs bill introduced
Daniel Mulino introduced the Customs Tariff Amendment (Draught BeerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans.) Bill 2025 in the House of Representatives.
APH bill page ↗Senate added alcohol-regulation statement
The Senate agreed to an amended Greens second-reading statement about alcohol harm and regulation, but it did not change the bill text.
Senate Hansard and Journal ↗Royal Assent
The bill received Royal Assent as the Customs Tariff Amendment (Draught BeerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans.) Act 2026.
Federal Register of Legislation ↗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 consider bill text and vote on detailed amendments. 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 Assent, turning the bill into an Act.
Key criticism
The main criticism was that a draught-beer-only freeze was too narrow to provide meaningful relief or fix wider alcohol tax problems. Crossbench and opposition speakers pushed for broader freezes, tap-spirit coverage, craft-brewer support, excise debt relief, or a wider review, while Greens senators used the debate to highlight alcohol harm and regulation.
Most critics still supported the bill or did not oppose passage; the dispute was mainly about scope and whether the relief should go further.
Too narrow
Critics said the measure applied only to on-premises draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans. and excluded packaged beer, bottled spirits, wine, ready-to-drink products and many small producers.
Not enough for craft producers
Crossbench speakers argued small independent brewers and distillers faced input costs, tap-contract barriers and excise pressures that the draught-only freeze did not solve.
Alcohol harm
The Greens sought to add a Senate statement linking alcohol use with family and gender-based violence and calling for stronger alcohol regulation.
Further sources
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
Defeated 9 to 64. Support came from minor parties and independents. Opposition came from Labor. Minor-party and independent votes were split.
The House rejected a broader second-reading statement before agreeing to the bill in principle.
Defeated 27 to 76. Support came from Nationals, Liberal Party, Greens, Centre Alliance, and minor parties and independents. Opposition came from Labor and minor parties and independents.
The House rejected a text amendment that would have made the customs freeze permanent.
Defeated 21 to 83. Support came from Nationals, Liberal Party, and Centre Alliance. Opposition came from Labor and minor parties and independents. Minor-party and independent votes were split.
The House rejected an attempt to broaden the customs bill beyond draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans..
Senate
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 wording of the Senate statement but did not alter the bill text.
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 Senate view to the second-reading motion but did not alter the bill text.
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.
The Senate rejected a broader policy statement about removing on-premises alcohol excise.
Defeated 12 to 32. Support came from Greens and minor parties and independents. Opposition came from Labor, Liberal Party, One Nation, and UAP.
The Senate rejected a second-reading statement about gas taxation; it did not alter the bill text.
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.
The Senate rejected the opposition’s attempt to broaden the package beyond draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans..
Defeated 6 to 38. Support came from One Nation, UAP, and minor parties and independents. Opposition came from Labor, Greens, and Liberal Party.
The Senate rejected a related-bill amendment aimed at independent craft brewers.
Would have changed the customs dutyA customs duty on imported goods that mirrors the excise duty applying to similar goods made in Australia. indexationAutomatic adjustment of duty rates in line with changes in the Consumer Price Index. freeze for draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans. from a two-year pause to an indefinite freeze.
Defeated on voices
The chamber decided this amendment without a counted division, so there is no list of individual Aye and No votes.
Would have changed the related excise bill’s draught beerBeer supplied in bulk containers for service through a tap or similar delivery system, rather than packaged bottles or cans. indexationAutomatic adjustment of duty rates in line with changes in the Consumer Price Index. freeze from a two-year pause to an indefinite freeze.
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
25 speakers · 26 contributions · 25 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 consider bill text and vote on detailed amendments.
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 Assent, turning the bill into an Act.
