Footnotes

[1] Explanatory Memorandum, Tax Laws Amendment (Wine Producer Rebate and Other Measures) Bill 2004, p.3.

[2] Bills Digest No.9 2004-05, Tax Laws Amendment (Wine Producer Rebate and Other Measures) Bill 2004, 28 July 2004, p.1.

[3] Bills Digest No.9 2004-05, Tax Laws Amendment (Wine Producer Rebate and Other Measures) Bill 2004, 28 July 2004, p.1.

[4] Explanatory Memorandum,

[5] Supplementary Explanatory Memorandum, Tax Laws Amendment (Wine Producer Rebate and Other Measures) Bill 2004, p.1.

[6] House of Representatives, Hansard, Cox, 3 August 2004, p.31820.

[7] Bills Digest No.9 2004-05,Tax Laws Amendment (Wine Producer Rebate and Other Measures) Bill 2004, 28 July 2004, p.7.