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WETD 2010/1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?   flag 

[2010] ATOWETD WETD2010/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
GST Act (Cth) s2.1
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Re Vce and FCT [2006] AATA 821; 63 ATR 1249 Administrative Appeals Tribunal Australia 26 Sep 2006 AustLII flag 15
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197

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