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Excise and customs duty first levied on tobacco products.
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Victoria introduced a tobacco business franchise fee on the sale of tobacco products, initially 2.4% of the wholesale price.
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Period: to
All states and territories introduce tobacco business franchise fees.
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Tobacco manufacturers responded by introducing larger pack sizes than the traditional 20-pack.
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The rate of federal excise and customs duty was linked to the Australian Consumer Price Index (CPI). Since that time, the rate of excise and customs duty has been increasing at a six-monthly frequency with CPI.
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Health groups started lobbying for reforms in tobacco taxation.
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Tobacco business franchise fees is 75% of wholesale price.
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Period: to
Tobacco business franchise fees increased to 100% of the wholesale price. However, tobacco control programs did not benefit from any of the additional revenue generated.
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Period: to
Bi-annual indexation of tobacco taxes continued.
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Australian High Court found the tobacco business franchise fees to be a breach of the constitution. The federal Government abolished the business franchise fees and increased the federal excise duty.
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Introduction of a per stick system of increasing excise and customs duty on cigarettes.
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Period: to
No increases in federal excise duty, other than bi-annual indexation.
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2. Introduction of the Goods and Services Tax (GST) in Australia on tobacco and all other retail services and products excluding grocery items.
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Federal excise customs duty increased by 25%.