Victoria Power Networks Pty Ltd v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Court | Federal Court |
| Judge | MOSHINSKY J |
| Judgment Date | 07 February 2019 |
| Neutral Citation | [2019] FCA 77 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
3 cases
-
Victoria Power Networks Pty Ltd v Commissioner of Taxation
...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
...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
...“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......