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Divas Beverages Holdings Ltd v Commissioner of Taxation 3

Federal Court of Australia

Australia - Commonwealth

27th April, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
WETD 2024/D1 - Wine equalisation tax: the addition of water to cider or perry	[2024] ATODWETD 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Woolworths Group Ltd and Comptroller-General of Customs	[2019] AATA 62	Administrative Appeals Tribunal	Australia	23 Jan 2019	AustLII
Divas Beverages Holdings Ltd v Commissioner of Taxation	[2018] FCA 803	Federal Court of Australia	Australia - Commonwealth	1 Jun 2018	AustLII

Legislation Cited

Legislation Name	Provision
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)	s3.1, s31.1
Excise Act 1901 (Cth)	s77FD
Excise Tariff Act 1921 (Cth)	s2
Petroleum Resource Rent Tax Assessment Act 1987 (Cth)
Federal Court Rules 2011 (Cth)	s39.32
A New Tax System (Wine Equalisation Tax) Regulations 2000 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2011] FCA 360; (2011) 194 FCR 32; (2011) 279 ALR 519; (2011) 83 ATR 47	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII		12
Bristol-Myers Co Pty Ltd v Commissioner of Taxation	(1990) 23 FCR 126; (1990) 21 ATR 417	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw		14
Deputy Commissioner of Taxation v Pepsi-Cola Metropolitan Bottling Co Inc	(1964) 10 FLR 101		Australia	28 Feb 1964	PacLII		3

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