Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
SPI PowerNet Pty Ltd v Commissioner of Taxation [2013] FCA 924 Citation: SPI PowerNet Pty Ltd v Commissioner of Taxation [2013] FCA 924
Parties: SPI POWERNET PTY LTD v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File numbers: VID 786 of 2012 VID 787 of 2012 VID 788 of 2012 VID 789 of 2012 VID 790 of 2012 VID 791 of 2012
Judge: GORDON J
Date of judgment: 12 September 2013
Date of Corrigendum: 19 September 2013
Catchwords: TAXATION – income tax – allowable deductions – Income Tax Assessment Act 1997 (Cth), s 8-1 – imposts payable to State Treasurer pursuant to s 163AA of the Electricity Industry Act 1993 (Vic) – nature of payments – incurred in gaining or producing assessable income – loss or outgoing of capital or in the nature of capital
Legislation: Electricity Industry Act 1993 (Vic) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth)
Cases cited: British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205 City Link Melbourne Ltd v Commissioner of Taxation (2004) 141 FCR 69 Coles Myer Finance Ltd v Federal Commissioner of Taxation (1993) 176 CLR 640 Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation (1953) 89 CLR 428 Commissioner of Taxation (WA) v Boulder Perseverance Ltd (1937) 58 CLR 223 Commissioner of Taxation v Citibank Ltd & Ors (1993) 44 FCR 434 Commissioner of Taxation v Morgan (1961) 106 CLR 517 Federal Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd (2011) 192 FCR 325 Federal Commissioner of Taxation v Australian Guarantee Corp Ltd (1984) 2 FCR 483 Federal Commissioner of Taxation v Citylink Melbourne Limited (2006) 228 CLR 1 Federal Commissioner of Taxation v James Flood Pty Ltd (1953) 88 CLR 492 Federal Commissioner of Taxation v South Australian Battery Makers Pty Ltd (1978) 140 CLR 645 Federal Commissioner of Taxation v Star City Pty Ltd (2009) 175 FCR 39 Federal Commissioner of Taxation v Sutton Motors (Chullora) Wholesale Pty Ltd (1985) 157 CLR 277 Federal Commissioner of Taxation v The Midland Railway Co of Western Australia Ltd (1952) 85 CLR 306 GP International Pipe Coaters Pty Ltd v Federal Commissioner of Taxation (1990) 170 CLR 124 Hallstroms Pty Ltd v Federal Commissioner of Taxation (1946) 72 CLR 634 Layala Enterprises Pty Ltd (in liq) v Commissioner of Taxation (1998) 86 FCR 348 Magna Alloys & Research Pty Ltd v Federal Commissioner of Taxation (1980) 11 ATR 276 Moffatt v Webb (1913) 16 CLR 120 Morris & Ors v Federal Commissioner of Taxation (2002) 50 ATR 104 New Zealand Flax Investments Ltd v Federal Commissioner of Taxation (1938) 61 CLR 179 Pondicherry Railway Co Ltd v Commissioner of Income Tax, Madras (1931) LR 58 Ind App 239 Ronpibon Tin NL & Tongkah Compound NL v Federal Commissioner of Taxation (1949) 78 CLR 47 Sun Newspapers Ltd v Federal Commissioner of Taxation; Associated Newspapers Limited v The Federal Commissioner of Taxation (1938) 61 CLR 337 Tata Hydro-Electric Agencies Ltd, Bombay v Commissioner of Income Tax, Bombay Presidency and Aden [1937] AC 685 The Herald & Weekly Times Limited v Federal Commissioner of Taxation (1932) 48 CLR 113 The Midland Railway Co of Western Australia Ltd v Federal Commissioner of Taxation (1950) 81 CLR 384 United Energy Ltd v Federal Commissioner of Taxation (1997) 78 FCR 169 Visy Industries USA Pty Ltd v Commissioner of Taxation (2011) 85 ATR 232
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