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.