95:
81:
44:
A number of rebates are available to wine producers based in
Australia and New Zealand, with eligible produces originally able to claim up to $ A350,000 annually. These rebates were introduced in 2004 and intended to assist small rural wineries. They were estimated to cost the Australian Federal
35:
In
Australia, wine is taxed differently to other alcoholic beverages. While other beverages are taxed based on their alcohol content, wine is taxed at a flat 29% rate, which, on a per standard drink basis, generally makes tax on wine less than other alcoholic beverages.
57:
announced in 2015 the establishment of a consultation group consisting of industry representatives to find solutions to the use of "contrived schemes" designed to exploit the rebate.
69:
which reduced the annual rebate available to $ A350,000 and changed eligibility to require wine producers to grow at least 85% of the grapes used in their wine-making process.
155:
185:
249:
217:
254:
190:
244:
163:
66:
94:
86:
108:
54:
129:
238:
100:
76:
24:
195:
23:) is a tax imposed on wine made, imported, or sold by wholesale in
53:
Following allegations of rorting, then
Assistant Treasurer
27:. It is applied at 29% of the wholesale value of wine.
8:
218:"Wine Equalisation Tax rorting set to end"
186:"Wine Equalisation Tax rebate: a rort?"
120:
7:
184:Khadem, Nassim (30 October 2015).
65:In August 2017 reforms passed the
14:
216:Bettles, Colin (23 August 2017).
93:
79:
45:Budget $ A300 million in 2016.
156:"Wine equalisation tax rebate"
1:
128:Office, Australian Taxation.
271:
191:The Sydney Morning Herald
154:Dossor, Rob (May 2016).
164:Parliament of Australia
130:"Wine equalisation tax"
67:Parliament of Australia
49:Allegations of rorting
250:Taxation in Australia
17:Wine equalisation tax
255:Value added taxes
262:
229:
228:
226:
224:
213:
207:
206:
204:
202:
181:
175:
174:
172:
170:
151:
145:
144:
142:
140:
125:
103:
98:
97:
89:
87:Australia portal
84:
83:
82:
270:
269:
265:
264:
263:
261:
260:
259:
245:Australian wine
235:
234:
233:
232:
222:
220:
215:
214:
210:
200:
198:
183:
182:
178:
168:
166:
153:
152:
148:
138:
136:
127:
126:
122:
117:
109:Australian wine
99:
92:
85:
80:
78:
75:
63:
55:Josh Frydenberg
51:
42:
33:
12:
11:
5:
268:
266:
258:
257:
252:
247:
237:
236:
231:
230:
208:
176:
160:www.aph.gov.au
146:
134:www.ato.gov.au
119:
118:
116:
113:
112:
111:
105:
104:
90:
74:
71:
62:
59:
50:
47:
41:
38:
32:
29:
13:
10:
9:
6:
4:
3:
2:
267:
256:
253:
251:
248:
246:
243:
242:
240:
219:
212:
209:
197:
193:
192:
187:
180:
177:
165:
161:
157:
150:
147:
135:
131:
124:
121:
114:
110:
107:
106:
102:
96:
91:
88:
77:
72:
70:
68:
60:
58:
56:
48:
46:
39:
37:
30:
28:
26:
22:
18:
221:. Retrieved
211:
199:. Retrieved
189:
179:
167:. Retrieved
159:
149:
137:. Retrieved
133:
123:
64:
52:
43:
34:
20:
16:
15:
101:Wine portal
239:Categories
223:10 October
139:10 October
115:References
31:Background
201:9 October
169:9 October
25:Australia
73:See also
61:Reforms
40:Rebates
196:Sydney
225:2017
203:2017
171:2017
141:2017
21:WET
241::
194:.
188:.
162:.
158:.
132:.
227:.
205:.
173:.
143:.
19:(
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.