4 paragraphs found in AASB 1059
… return is capped and the price element of the control test is met. …
… are addressed separately, or a service component is market tested and some or all of the cost increases or reductions …
… (such as a hospital shop) are unregulated, the control tests shall be applied as if those services did not exist, …
… In applying the impairment tests to service concession assets accounted for under the …