Justice Lisa Hespe

The tax commissioner has convinced a judge to throw out proceedings by Malaysian power company YTL Power seeking declarations that it does not owe capital gains tax from the sale of its stake in ElectraNet Pty Ltd.

A decision by the Administrative Appeals Tribunal that reproduced almost entirely verbatim and without attribution the submissions of the prevailing party as its own reasons damages the public’s trust in the AAT and must be overturned, a court has ruled.