Table 1 The five selected food pricing policy options

1. SSB tax

a) Sweetened sugary beverage (SSB) Tax

20 and 40 % options

Sugar-sweetened carbonated soft drinks

b) SSB + sugar-sweetened (SS) fruit drinks, SS energy drinks, SS sports drinks tax

20 and 40 % options

Above, plus:

Cordials and fruit drinks, Sports drinks, Energy drinks, Powdered drinks

c) SSB + SS fruit drinks, fruit juices, SS energy drinks, SS sports drinks tax

20 and 40 % options

Above, plus:

Fruit Juices includes apple, orange, grapefruit, grape etc.

d) Fizzy drink tax

20 and 40 % options

Sugar-sweetened carbonated soft drinks

Sugar free carbonated soft drinks

Fizzy energy drinks

e) Tax on all sugar containing beverages

20 and 40 % options

Sugar-sweetened carbonated soft drinks

Electrolyte drink

Energy drinks

Cordial bases

Fruit drinks

Fruit/veg juice

Flavoured water

Hot drink mixes (Milo, hot chocolate, cocoa and cereal beverages etc.)

Flavoured milk

Powdered drinks

2. Fruit and vegetable (FV) subsidy

a) Fresh FV only

20 and 40 % options

Fresh fruit

Fresh vegetables (excluding potato products)

b) Fresh FV + frozen

20 and 40 % options

Above, plus:

Frozen vegetables (plain)

Frozen fruit

c) Fresh FV + frozen + + dried + canned

20 and 40 % options

Above, plus:

Canned legumes

Fruit in juice/syrup

Dried fruit

Canned vegetables

Corn (can)

Legumes (can)

Tomatoes (can)

3. Saturated fat tax

Starting point: doubling the price of butter

$2/100g^a (low) or $4/100 g (high) tax options

All processed (non-fresh) foods;

excluding olive oil and avocado oil

4. Sugar tax

Starting point: doubling the price of raw sugar

$0.4/100 g (low) or $0.8/100 g (high)

All processed (non-fresh) foods containing sugar

5. Salt tax

Starting point: quadrupling the price of raw salt (results in approximately 4 to 8 % tax on bread)

$ 0.02/100 mg sodium (low) or $0.04/100 mg sodium (high) per 100 gram of product

All processed (non-fresh) foods containing salt