House of Representatives

Treasury Laws Amendment (2017 Measures No. 4) Bill 2017

Explanatory Memorandum

(Circulated by authority of the Acting Minister for Revenue and Financial Services, Senator the Hon Mathias Cormann)

https://www.ipaustralia.gov.au/trade-marks for further information

https://www.iponz.govt.nz/about-ip/trade-marks/ for further information

The standard can be accessed at https://www.legislation.gov.au/Details/F2017C00112.

https://www.wineaustralia.com/en/market updates/~/media/0000Industry%20Site/Documents/Market%20bulletin/State%20of%20Australian%20wine%20report.ashx

Senate Inquiry into the Australian grape and wine industry, Senate Rural and Regional Affairs and Transport References Committee, February 2016, pg.6 available from: http://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Rural_and_Regional_Affairs_and_Transport/Australian_wine_industry/Report

Ibid. pg.6

Ibid pg. 21

Ibid pg. 20

Senate Inquiry into the Australian grape and wine industry, Senate Rural and Regional Affairs and Transport References Committee, February 2016, pg.7 available from: http://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Rural_and_Regional_Affairs_and_Transport/Australian_wine_industry/Report

Ibid.

Changes were made by the Tax Laws Amendment (2012 Measures No. 5) Act 2012 .

K. Anderson and G. Wittwer, Australia's Wine Equalisation Tax (WET): Impacts of Reforming its Rebate Scheme , September 2015.


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