This case arose in the context of the privatisation of the retail sale of electricity in NSW. The question before the court was whether "capacity charges"? paid by Origin in the 2011, 2012 and 2013 tax years were deductible either under section 8-1 or section 40-880. In this session, Anna addressed:
- the factors that led the court to determine that the charges were capital in nature and therefore not deductible under section 8-1
- the court's analysis of section 40-880 and the relevant exclusions to it, being the exclusions in ss 40-880(5)(d) and 40-880(5)(f).