Victoria Power Networks Pty Ltd v Commissioner of Taxation, [2019] FCA 77

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Summaries

Summary Under

a calculated reduction in the amount of a rebate required to be paid by a taxpayer was not income to it

The subsidiaries of the taxpayer, who distributed electricity (the “Distributors”) were required to connect customers even if the present...

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Summary Under

additonal customer connection charges to cover loss were income receipts

Australian electricity distributors were entitled to require their customers to pay an amount equal to the estimated net economic burden to the...

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