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Winegrape and Wine Industry in Australia

Industry Commission research report

This report was released in on 2 November 1995. The report contains the findings of the Industry Commission's study of Australia's winegrape and wine industry.

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Contents

Preliminaries
Cover, Copyright, Contents, Abbreviations, Preface, Terms of Reference, Executive Summary, Recommendations

PART I   INTRODUCTION

1   Nature and Scope of Inquiry

PART II   INDUSTRY AND MARKET INFORMATION

2   The Australian Winegrape and Wine Industry
2.1   Grapegrowing
2.2   Wine production

3   Regional Significance
3.1   Regional dispersion
3.2   Contribution to regional economies
3.3   Summary

4   Wine Markets
4.1   The domestic market
4.2   Composition of demand
4.3   Distribution arrangements
4.4   Domestic price trends
4.5   The export market

5   Potential for Development
5.1  Market outlook
5.2   Strengths, weaknesses, opportunities and threats

PART III   Major Issues

6   Research And Development
6.1   Introduction
6.2   Rationale for public funding
6.3   Grape and Wine Research and Development Corporation
6.4   Cooperative Research Centre for Viticulture
6.5   Assessment of institutional arrangements
6.6   150 per cent tax concession for R&D expenditure

7   The Role of the Australian Wine and Brandy Corporation
7.1   Historical background and current operations of the AWBC
7.2   Export controls
7.3   Promotion
7.4   International trade relations
7.5   Food standards
7.6   Truth in labelling
7.7   Assessment and proposals for change

8   Irrigation and Water Issues
8.1   Introduction
8.2   Allocating rights to water use
8.3   Areas for reform

9   Other Impediments
9.1   Packaging costs
9.2   Labour and training issues
9.3   Grape supply arrangements
9.4   State regulations

10   External Effects of Alcohol Consumption
10.1   Introduction
10.2   Effects on health of alcohol consumption
10.3   The costs of alcohol abuse
10.4   Measures to control alcohol abuse
10.5   Summary

11   Taxation of Wine And Brandy

Part A   Setting the scene
11.1   Introduction
11.2   Indirect taxation in Australia
11.3   Guidelines for judging taxation measures
11.4   Participants' views about the form and level of taxes on wine

Part B   The Committee's recommendations
11.5   Taxation recommendations

Part C   Tax-related matters raised by the brandy industry

12   OTHER TAXATION MATTERS
Table 12.2
12.1   Wholesale sales tax treatment of wine used for tasting
12.2   Wholesale sales tax concessions for small business
12.3   Write-off allowance for establishing vineyards
12.4   Valuation of wine stocks for income tax purposes
12.5   Taxation of 'ready-to-drink' alcoholic beverages
12.6   Taxation of flavoured beverages with a fortified wine base
12.7   The Fringe Benefits Tax
12.8   The Income Equalisation Deposits scheme
12.9   Assistance to develop export markets
12.10   Cash grants for winemakers
12.11   State and territory liquor licence fees

APPENDICES

A   Participation in the Inquiry

B   Key elements of the AWBC Act and regulations

C   Transferability of water

D   Assistance to the wine industry

References

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