Divas Beverages Holdings Ltd v Commissioner of Taxation [2018] FCA 576

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). Click here.