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

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
40

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Summary

Amends the: A New Tax System (Wine Equalisation Tax) Act 1999 to: introduce a new wine produce rebate which will replace the existing cellar door rebate scheme; ensure that wine packaging is included in the tax base for assessing wine tax liability; ensure that payment of wine tax is not avoided by the export and re-entry of wine; amend the definition of rebatable wine to include cider, perry and sake; and correct a technical error; and Income Tax Assessment Act 1997 to repeal accelerated depreciation for grapevine plantings. Also contains application and transitional provisions.

Progress

House of Representatives
Introduced and read a first time 24 Jun 2004
Second reading moved 24 Jun 2004
Second reading agreed to 03 Aug 2004
Consideration in detail debate
  • Amendment details: 2 government amendments agreed to
03 Aug 2004
Third reading agreed to 03 Aug 2004
Senate
Introduced and read a first time 09 Aug 2004
Second reading moved 09 Aug 2004
Second reading agreed to 30 Aug 2004
Third reading agreed to 30 Aug 2004
Assent
  • Act no.: 129
  • Year: 2004
31 Aug 2004

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

Notes

Helpful information

Text of bill

  • First reading: Text of the bill as introduced into the Parliament
  • Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
  • As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

  • Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
  • Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
  • Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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