Robert Oakeshott (Lyne, Independent) Share this | Hansard source

to move:

That this House:

(1) notes that:

(a) microbreweries are important niche businesses in Australia, providing valuable job opportunities and economic growth, particularly in rural and regional areas;

(b) microbreweries need recognition within the tax system through the Microbrewery Refund, given that they are competing in a domestic market heavily dominated by large multinational companies, following the sale of both Fosters and Lion Nathan to overseas interests;

(c) the Microbrewery Refund was introduced in 2000 and that the definition of a microbrewery has not been reviewed and is now markedly out of step with industry reality; and

(d) the maximum excise refund has remained capped at $10,000, while the beer excise has been raised twice a year for the past 11 years with the consumer price index; and

(2) calls on the Government to amend:

(a) the definition of a microbrewery under the Excise Regulations 1925, regulation 2AB, to significantly increase the current maximum volume of 30,000 litres; and

(b) Excise Regulations 1925, regulation 50(l)(zzd), to remove or significantly increase the maximum of $10,000 excise refund that can be claimed in a financial year.

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