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23 Jun 09 De-alcoholised wine not GST exempt - JMB Beverages

The Federal Court (Edmonds J) has held that four varieties of alcohol-removed wine products marketed under the "Edenvale" brand name were not exempt from GST, not falling within Items 11 or 12 of the table in cl 1 of Sch 2 to the GST Act, respectively non-alcoholic carbonated beverages consisting wholly of juices of fruits or vegetables or, non-alcoholic non-carbonated beverages consisting of at least 90% by volume of juices of fruits or vegetables: JMB Beverages Pty Ltd v FCT [2009] FCA 668 (Federal Court, Edmonds J, 22 June 2009).

For a copy of the decision, go here

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