PDF Winegrape and Wine Industry in Australia

Winegrape and Wine Industry in Australia

"PROTECTED - UNDER EMBARGO UNTIL TABLED/RELEASED BY PARLIAMENT"

A Report by the Committee of Inquiry into the Winegrape and Wine Industry

Final Report June 1995

WINEGRAPE AND WINE INDUSTRY

TABLE OF CONTENTS

Abbreviations Preface Terms of Reference EXECUTIVE SUMMARY RECOMMENDATIONS

PART I: INTRODUCTION

1 NATURE AND SCOPE OF INQUIRY

Page xii xv xvi

1 17

25

PART II: INDUSTRY AND MARKET INFORMATION

2 THE AUSTRALIAN WINEGRAPE

AND WINE INDUSTRY

35

2.1 Grapegrowing

36

2.2 Wine production

48

3 REGIONAL SIGNIFICANCE

57

3.1 Regional dispersion

57

3.2 Contribution to regional economies

66

3.3 Summary

72

4 WINE MARKETS

75

4.1 The domestic market

75

4.2 Composition of demand

78

4.3 Distribution arrangements

84

4.4 Domestic price trends

86

4.5 The export market

87

v

WINEGRAPE AND WINE INDUSTRY

5 POTENTIAL FOR DEVELOPMENT

93

5.1 Market outlook

93

5.2 Strengths, weaknesses, opportunities and threats

96

PART III: MAJOR ISSUES

6 RESEARCH AND DEVELOPMENT

111

6.1 Introduction

111

6.2 Rationale for public funding

113

6.3 Grape and Wine Research and Development Corporation 116

6.4 Cooperative Research Centre for Viticulture

117

6.5 Assessment of institutional arrangements

120

6.6 150 per cent tax concession for R&D expenditure

125

7 THE ROLE OF THE AUSTRALIAN WINE

AND BRANDY CORPORATION

127

7.1 Historical background and curer nt operations of the AWBC128

7.2 Export controls

130

7.3 Promotion

134

7.4 International trade relations

137

7.5 Food standards

138

7.6 Truth in labelling

140

7.7 Assessment and proposals for change

141

8 IRRIGATION AND WATER ISSUES

167

8.1 Introduction

167

8.2 Allocating rights to water use

169

8.3 Areas for reform

190

vi

WINEGRAPE AND WINE INDUSTRY

9 OTHER IMPEDIMENTS

193

9.1 Packaging costs

193

9.2 Labour and training issues

199

9.3 Grape supply arrangements

209

9.4 State regulations

217

10 EXTERNAL EFFECTS OF ACLOHOL CONSUMPTION

225

10.1 Introduction

225

10.2 Effects on health of alcohol consumption

227

10.3 The costs of alcohol abuse

238

10.4 Measures to control alcohol abuse

243

10.5 Summary

247

11 TAXATION OF WINE AND BRANDY

249

PART A: Setting the scene

250

11.1 Introduction

250

11.2 Indirect taxation in Australia

251

11.3 Guidelines for judging taxation measures

259

11.4 Participants' views about the form and level of

taxes on wine

263

PART B: The Committee's recommendations

282

11.5 Taxation recommendations

282

PART C:Tax-related matters raised by the brandy

industry

314

12 OTHER TAXATION MATTERS

321

12.1 Wholesale sales tax treatment of wine used for tasting 321

12.2 Wholesale sales tax concessions for small business

325

12.3 Write-off allowance for establishing vineyards

328

12.4 Valuation of wine stocks for income tax purposes

330

vii

WINEGRAPE AND WINE INDUSTRY

12.5 Taxation of `ready-to-drink' alcoholic beverages

336

12.6 Taxation of flavoured beverages with a fortified wine base340

12.7 The Fringe BenefitsTax

343

12.8 The Income Equalisation Deposits scheme

347

12.9 Assistance to develop export markets

349

12.10 Cash grants for winemakers

350

12.11 State and territory liquor licence fees

351

APPENDICES

A Participation in the Inquiry

361

B Key elements of the AWBC Act and regulations

369

C Transferability of water

379

D Assistance to the wine industry

387

REFERENCES

393

viii

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download