Senate

Tax Laws Amendment (Wine Producer Rebate and Other Measures) Bill 2004

Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004

Revised Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Index

Schedule 1: Wine producer rebates
Bill reference Paragraph number
Item 1 1.8, 1.9, 1.10, 1.11, 1.16, 1.18, 1.20, 1.22, 1.23, 1.24, 1.25, 1.27
Items 1 to 8 1.2
Item 6A 1.12, 1.17, 1.34
Items 2 and 6 1.31
Items 3 and 4 1.32
Item 5 1.33
Item 7 1.13
Item 8 1.14, 1.30

Schedule 2: Compliance improvement measures
Bill reference Paragraph number
Items 1 and 1A 2.1, 2.13, 2.14
Item 2 3.1, 3.8, 3.10
Item 3 2.16, 2.18

Schedule 3: Capital allowances for grapevines
Bill reference Paragraph number
Items 1 and 2 4.16
Item 25 4.15

Schedule 4: Technical amendment
Bill reference Paragraph number
Item 1 5.2, 5.5, 5.7

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