Case M139/2014

Ausnet Transmission Group Pty Ltd v. Commissioner of Taxation of the Commonwealth of Australia

Case No.


Case Information

Lower Court Judgment

7/04/2014 Federal Court of Australia (Edmonds J, McKerracher J, Davies)

[2014] FCAFC 36


Taxation – Income Tax – Income Tax Assessment Act 1997 (Cth) (‘ITAA’) – Appellant paid three imposts to State of Victoria under s 163AA(1) of Electricity Industry Act 1993 (Vic) on purchase of transmission licence – Whether three imposts deductible pursuant to s 8-1 of ITAA – Whether observations of Fullagar J in Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation  was qualified by Court’s decision in Cliffs International Inc v FCT – Whether practical and business advantage secured by payment of compulsory exaction to State can be capital in nature.

Short Particulars


12/12/2014 Hearing (SLA, Melbourne)

19/12/2014 Notice of appeal

21/01/2015 Written submissions (Appellant)

21/01/2015 Chronology (Appellant)

11/02/2015 Written submission (Respondent)

25/02/2015 Reply

09/04/2015 Hearing (Full Court, Canberra) (Audio-visual recording)

05/08/2015 Judgment (Judgment summary)