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WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes    

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
Commissioner of Taxation v Unit Trend Services Pty Ltd	[2013] HCA 16; (2013) 250 CLR 523; (2013) 297 ALR 190; (2013) 87 ALJR 588	High Court of Australia	Australia - Commonwealth	circa 2013	AustLII		93
Granby Pty Ltd v FCT	[1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400	Federal Court of Australia	Australia - Commonwealth	28 Apr 1995	AustLII		81
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
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT	(1990) 21 ATR 1123		Australia	circa 1990	Legal Online / Westlaw		64
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