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WETD 2011/1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7

[2011] ATOWETD WETD2011/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
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		192
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		75
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII		15
Taxpayer v Commissioner of Taxation	[2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917	Administrative Appeals Tribunal	Australia	2 Jul 2010	AustLII		14
(2004) 55 Atr 172	(2004) 55 ATR 172		Australia	circa 2004	Legal Online / Westlaw		3

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