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  2020

Tax Notes Series Part 1: Origin Energy Limited v Commissioner of Taxation (No 2) [2020]

Source: National

Published Date: 24 Jul 2020

 
This case arose in the context of the privatisation of the retail sale of electricity in NSW. The question before the court was whether "capacity charges"? paid by Origin in the 2011, 2012 and 2013 tax years were deductible either under section 8-1 or section 40-880. In this session, Anna addressed:
  • the factors that led the court to determine that the charges were capital in nature and therefore not deductible under section 8-1
  • the court's analysis of section 40-880 and the relevant exclusions to it, being the exclusions in ss 40-880(5)(d) and 40-880(5)(f).

Origin Energy Limited v Commissioner of Taxation (No 2) [2020] FCA 409

Author(s): Anna Wilson FTI
Materials from this session:

Details

  • Published On:24 Jul 2020
  • Took place at:Online

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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