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WETD 2009/D1 - 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?

[2009] ATODWETD WETD2009/D1

Australian Taxation Office

Australia - Commonwealth

24th June, 2009

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		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		192
FCT v Peabody	(1994) 181 CLR 359; 28 ATR 344		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197

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