Footnotes

[1] For the purpose of each bill, see the explanatory memorandum for each. See also the Parliamentary Library's bill digests, numbers 139 and 140 for the customs bills (both 22 May 2006) and numbers 143 and 144 for the excise bills (both 24 May 2006).

[2] Submissions 1-3 and 8.

[3] Submissions 2 and 3. See also Mr Broderick, Committee Hansard, 6 June 2006, E 17.

[4] See Mr Crosbie, Committee Hansard, 6 June 2006, E 8.

[5] Submissions 4-12.

[6] Submissions 4, 7, 9, 10 and 12.

[7] Submissions 5, 6, 8 and 11.

[8] Submissions 7 and 10.

[9] Submissions 4, 7-12.

[10] Submissions 4, 7-12.

[11] Submissions 9 and 12. Mr Crosbie, Committee Hansard, 6 June 2006, E 11-12.

[12] Submission 9, p.1.

[13] Mr Crosbie, Committee Hansard, 6 June 2006, E 12.

[14] The past decade has witnessed two major reviews of wine taxation: the 1995 inquiry into winegrape and wine industry; and in 1999 the review of measures surrounding the introduction of a new tax system (ie. the GST). The committee also examined different alcohol taxation regimes during an earlier inquiry into customs and excise legislation. See Senate Economics Legislation Committee, Inquiry into provisions of Excise Tariff Amendment Bill (No.1) 2002 and provisions of Customs Tariff Amendment Bill (No.2) 2002, 22 October 2002, pp.5-18.

[15] Submissions 9 and 12.

[16] Submission 9.

[17] Submission 4, p.3.

[18] Submission 2, p.8.

[19] Submission 3, p.4. See also Submission 2, p.8.

[20] Mr Broderick, Committee Hansard, 6 June 2006, E 18.

[21] Distilled Spirits Industry Council of Australia.

[22] Mr Broderick, Committee Hansard, 6 June 2006, E 17-8. See also Submission 8.

[23] Committee Hansard, 6 June 2006, E 14.

[24] Submission 2. See also Mr Evans, Committee Hansard, 6 June 2006, E 21-27.

[25] Mr Evans, Lion Nathan, answer to question on notice with attachments, 8 June 2006.

[26] Submission 8, p.27.

[27] Committee Hansard, 5 June 2006, E 5.

[28] Submission 8, p.32 and appendix 2, 'Revenue, price and market estimates'.