House of Representatives

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

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

Explanatory Memorandum

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

[1]
https://www.ipaustralia.gov.au/trade-marks for further information

[2]
https://www.iponz.govt.nz/about-ip/trade-marks/ for further information

[3]
The standard can be accessed at https://www.legislation.gov.au/Details/F2017C00112.

[4]
https://www.wineaustralia.com/en/market updates/~/media/0000Industry%20Site/Documents/Market%20bulletin/State%20of%20Australian%20wine%20report.ashx

[5]
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

[6]
Ibid. pg.6

[7]
Ibid pg. 21

[8]
Ibid pg. 20

[9]
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

[10]
Ibid.

[11]
Changes were made by the Tax Laws Amendment (2012 Measures No. 5) Act 2012 .

[12]
K. Anderson and G. Wittwer, Australia's Wine Equalisation Tax (WET): Impacts of Reforming its Rebate Scheme , September 2015.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).