James McGrath (Queensland, Liberal National Party, Assistant Minister to the Prime Minister) Share this | Hansard source

The government notes the important role the craft brewing sector plays in our communities. Not only do Australians and tourists enjoy their products, but many craft breweries are also small businesses employing Australians. Many would enjoy the benefits which would flow to them from the government's enterprise tax plan. When it comes to the taxation arrangements of the craft brewing sector, there has been a breweries excise refund scheme in place since 1 July 2000. The brewery excise refund is now $30,000 with no minimum production volume. Breweries are eligible for the refund only if they are legally and economically independent from other entities that operate breweries. Any changes to taxation arrangements are always considered as part of the usual budget process.

Question agreed to.