[1] In Australia, wine is taxed differently to other alcoholic beverages.
These rebates were introduced in 2004 and intended to assist small rural wineries.
They were estimated to cost the Australian Federal Budget $A300 million in 2016.
Following allegations of rorting, then Assistant Treasurer Josh Frydenberg 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.
[3] In August 2017 reforms passed the Parliament of Australia 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.