Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Divas Beverages Holdings Ltd v Commissioner of Taxation [2018] FCA 576 File number(s): VID 1439 of 2016
Judge(s): DAVIES J
Date of judgment: 27 April 2018
Catchwords: TAXATION – Wine Equalisation Tax; Objection against the Commissioner's decision to refuse an application for approval under s 77FD of the Excise Act 1901 (Cth) for the Applicant to receive duty-free spirits for use in fortifying Australian wine; Whether products proposed to be manufactured constitute "wine"; Definition of "wine" in s 31-1(1) of the A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)
Legislation: A New Tax System (Wine Equalisation Tax) Act 1999 (Cth) Excise Act 1901 (Cth) Excise Tariff Act 1921 (Cth) Petroleum Resource Rent Tax Assessment Act 1987 (Cth) Explanatory Memorandum to A New Tax System (Indirect Tax and Consequential Amendments) Bill 1999 (Cth)
Cases cited: Bristol-Myers Co v FCT (1990) 23 FCR 126 Deputy Commissioner of Taxation v Pepsi-Cola Metropolitan Bottling Co Inc [1967] 10 FLR 101 Esso Australia Ltd v FCT [2011] FCA 360
Date of hearing: 6–7 March 2018
Registry: Victoria
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 78
Counsel for the Applicant: Mr M Flynn QC and Mr L Gentry
Solicitor for the Applicant: Finlaysons
Counsel for the Respondent : Mr S Sharpley QC and Mr S Linden
Solicitor for the Respondent: ATO Dispute Resolution
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