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Trustee for The Lubiana Family Trust and Commissioner of Taxation (Taxation) [2022] AATA 2826

TAXATION – WINE EQUALISATION TAX – where wine sold for single undissected amount – whether amounts said to be attributed to containers, delivery and “goodwill, reputation and romance” of ultra-premium wine products excluded from taxable value – held no exclusion of these amounts – decision affirmed

Full decision here


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