Recent Decisions
Courts
AusNet Services Limited v Commissioner of Taxation [2026] FCA 1609
- goods and services tax – decreasing adjustments – where the applicant was the head of a GST group that included an electricity distributor (AES) – where AES supplies connection services and supply services – where AES required by regulatory regime to comply with Guaranteed Service Levels – where AES required to make Guaranteed Service Level payments (GSL Payments) if it failed to meet Guaranteed Service Levels – where the applicant contended that the GSL Payments gave rise to decreasing adjustments under Div 19 or Div 134 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) – whether the relevant services were supplied by AES directly to customers or by AES to the retailer and by the retailer to the customers – whether the GSL Payments gave rise to decreasing adjustments
Tribunal
