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Wine equalisation tax – A revenue perspective paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 14 Sep 17 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • artificial inflation of the price
  • purchasing bulk wine
  • rebates on GST-free wine
  • required to be registered – or not
  • wrong taxable value.

Author profile

John Gleeson
John has worked at the Australian Taxation Office in a range of roles, and joined the Tax Counsel Network in 2010, specialising in indirect taxes and administration issues. He has worked on a number of litigation matters and public rulings, as well as being involved in taxation law design. - Current at 11 August 2020
Click here to expand/collapse more articles by Andrew McIver.

 

This was presented at 2017 National GST Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

B2B and B2C

Author(s):  Brady Dever,  Rebecca Smith

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What do you really know about the wine equalisation tax?

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Tax administration issues

Author(s):  Gina LAZANAS,  Robyn THOMAS

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Wine equalisation tax – A revenue perspective

Author(s):  Andrew McIver

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What do you really know about the luxury car tax – A practical guide

Author(s):  Muhammad VASEEHAR

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Speed update

Author(s):  Jennee CHAN,  Melissa HARRISON

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Is it still relevant to consider the GST a “practical business tax”?

Author(s):  Jennifer DAVIES

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Continuing to build relationships between business, the tax profession and the ATO

Author(s):  Nick KALLINIKIOS,  Jennifer MOLTISANTI,  George NIKOLAOU

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Customs and LVIG – all you need to know about the recent changes

Author(s):  Russell WILKINSON,  Amy JAMES-VELAGIC

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Fuel tax credits

Author(s):  Laura O'BRIEN,  Michael GRIFFITH

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Further details about this event:

 

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