Origin Energy Limited v Commissioner of Taxation (No 2) [2020] FCA 409
TAXATION – appeals under s 14ZZ of the Taxation Administration Act 1953 (Cth) – whether “capacity charges” payable under an agreement were outgoings of capital or of a capital nature within the meaning of s 8-1(2) of the Income Tax Assessment Act 1997 (Cth) – where “capacity charges” were paid for the exclusive supply of electricity – where outgoings were a substantial extension the profit-making structure of the applicant – where applicant had substantial control of when and