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WETD 2010/D1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7?    

Legislation Cited

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