The proposal would apply a 20% tax on all sugar-sweetened beverages (SSB).  Sugar-sweetened beverages include all non-alcoholic water-based beverages with added sugar and include soft drinks, cordial, energy drinks, sports drinks, fruit drinks and flavoured mineral waters. 

The request also sought distributional analysis of the impact. The proposal would commence from 1 July 2025. 

The proposal would apply a 20% tax on all sugar-sweetened beverages (SSB).  Sugar-sweetened beverages include all non-alcoholic water-based beverages with added sugar and include soft drinks, cordial, energy drinks, sports drinks, fruit drinks and flavoured mineral waters. 

The request also sought distributional analysis of the impact. The proposal would commence from 1 July 2025. 

The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.

The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.

The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.

The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.

The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.