Ausnet Transmission Group Pty Ltd v Commissioner of Taxation

Miranda Stewart, ‘Tax and Power in the High Court: The Capital Cost of an Electricity Monopoly: Ausnet Transmission Group Pty Ltd v Federal Commissioner of Taxation‘ (26 November 2015).

The High Court has dismissed an appeal from a decision of the Full Federal Court on the deductability of imposts. The appellant company held an electricity transmission licence in Victoria. Pursuant to an Order of the Governor in Council made under s 163AA of the Electricity Industry Act 1993 (Vic), as a ‘holder of a licence’ and as part of its acquisition of another company under a privatisation scheme, it was required to pay a series of imposts to the State. The appellant claimed that the imposts were deductible Continue reading

Smith v The Queen

The High Court has unanimously dismissed an appeal from a decision of the Queensland Court of Appeal on procedural fairness and majority jury verdicts. The appellant was convicted of rape by a majority jury verdict of 11:1. After several hours of deliberation on the issue of whether the appellant had an honest and reasonable mistaken belief as to consent, the jury disclosed to the Court its voting pattern, which the trial judge Continue reading

Police v Dunstall

The High Court has unanimously allowed an appeal from a decision of the Full Court of the Supreme Court of South Australia on judicial discretion to exclude evidence that was unfairly or improperly obtained. Dunstall was stopped by police while driving and failed a breathalyser test. A subsequent blood test, to which a person is entitled under s 47K(2a) of the Road Traffic Act 1961 (SA), was incorrectly administered at a nearby hospital, Continue reading