Victoria Power Networks Pty Ltd v Commissioner of Taxation

JurisdictionAustralia Federal only
CourtFederal Court
JudgeMOSHINSKY J
Judgment Date07 February 2019
Neutral Citation[2019] FCA 77
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3 cases
  • Victoria Power Networks Pty Ltd v Commissioner of Taxation
    • Australia
    • Full Federal Court (Australia)
    • 21 October 2020
    ...were disallowed and VPN brought appeals that were heard by the primary judge: Victoria Power Networks Pty Ltd v Commissioner of Taxation [2019] FCA 77. The primary judge found for the Commissioner. VPN now appeals against the decisions of the primary judge in respect of each of the objectio......
  • Commissioner of Taxation v Eichmann
    • Australia
    • Federal Court
    • 20 December 2019
    ...55 The Commissioner also relied on the observations of Moshinsky J in Victoria Power Networks Pty Ltd v Federal Commissioner of Taxation [2019] FCA 77 as to the meaning of the expression “in the ordinary course of carrying on a business”. There, his Honour observed that a mere temporal conn......
  • Eichmann v Commissioner of Taxation
    • Australia
    • Full Federal Court (Australia)
    • 18 September 2020
    ...“ordinary and common flow of transactions of a business”: see also Victoria Power Networks Pty Ltd v. Federal Commissioner of Taxation [2019] FCA 77; (2019) 109 A.T.R. 537.22 The learned primary judge concluded that the use of the appellant’s property did not have direct functional relevanc......

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