Transurban City Link Ltd v Commissioner of Taxation 5

[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750

Federal Court of Australia

Australia - Commonwealth

2nd February, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII	75
Commissioner of Taxation of the Commonwealth v Citylink Melbourne Ltd	[2006] HCATrans 2	High Court of Australia	Australia - Commonwealth	31 Jan 2006	AustLII
Attorney-General for Victoria & Phillip Morris Ltd v Lindsey	[2005] VSC 53	Supreme Court of Victoria	Australia - Victoria	9 Mar 2005	AustLII	6
GSTR 2004/2 - Goods and services tax: What is a joint venture for GST purposes?	[2004] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2004/2 - Goods and services tax: What is a joint venture for GST purposes?	[2004] ATOGSTR GSTR2004/2	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)	s5.1
Melbourne City Link Act 1995 (Vic)	s1, s2, s3, s4, s5, s14, s51, s70, s119
Melbourne City Link Authority Act 1994 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Jupiters Ltd v Commissioner of Taxation	[2002] FCAFC 206; (2002) 118 FCR 163; 50 ATR 236	Federal Court of Australia	Australia - Commonwealth	25 Jun 2002	AustLII	9
Merrill Lynch International (Australia) Ltd v Commissioner of Taxation	[2001] FCA 1127; (2001) 113 FCR 79; 191 ALR 420; 47 ATR 611	Federal Court of Australia	Australia - Commonwealth	17 Aug 2001	AustLII	15
Schellenberg v Tunnel Holdings Pty Ltd	[2000] HCA 18; (2000) 200 CLR 121; (2000) 170 ALR 594; (2000) 74 ALJR 743; [2000] Aust Torts Reports 81-553; (2000) 21 Leg Rep 18	High Court of Australia	Australia - Commonwealth	13 Apr 2000	AustLII	319
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII	11
United Energy Ltd v Commissioner of Taxation	(1997) 78 FCR 169; 157 ALR 589; (1997) 37 ATR 1	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw	15
[1996] 1 AC 315	[1996] 1 AC 315		United Kingdom	circa 1996	LexisNexis / Westlaw	5
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII	75
Rotherwood Pty Ltd v Commissioner of Taxation	(1996) 64 FCR 313; (1996) 32 ATR 276	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	20
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII	180
(1993) 93 Atc 5,030	(1993) 93 ATC 5,030		Australia	circa 1993	IntelliConnect	3
S P Investments Pty Ltd v Commissioner of Taxation	(1993) 41 FCR 282; (1993) 112 ALR 443; (1993) 25 ATR 165	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw	17
Mount Isa Mines Ltd v FCT	[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89	High Court of Australia	Australia - Commonwealth	2 Dec 1992	AustLII	32
QBE Insurance Group Ltd v Australian Securities and Investments Commission	[1992] FCA 697; (1992) 38 FCR 270	Federal Court of Australia	Australia - Commonwealth	circa 1992	AustLII	25
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII	116
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	367
Ogilvy & Mather Pty Ltd v Commissioner of Taxation (Cth)	(1990) 95 ALR 663; 21 ATR 841		Australia	circa 1990	LexisNexis AU	33
United Dominions Corporation Ltd v Brian Pty Ltd	[1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676	High Court of Australia	Australia - Commonwealth	1 Aug 1985	AustLII	524
FCT v Australian Guarantee Corporation Ltd	(1984) 2 FCR 483	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw	35
Alliance Holdings Ltd v Commissioner of Taxation (Cth)	(1981) 56 FLR 420; (1981) 37 ALR 430; (1981) 12 ATR 509		Australia	circa 1981	Legal Online / Westlaw	9
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII	80
Karaggianis v Malltown Pty Ltd	(1979) 21 SASR 381	Supreme Court of South Australia	Australia - South Australia	circa 1979	Legal Online / Westlaw	14
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII	93
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw	45
Jones v Dunkel	[1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8	High Court of Australia	Australia - Commonwealth	3 Mar 1959	AustLII	7863
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII	87
Broken Hill Theatres Pty Ltd v FCT	[1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296	High Court of Australia	Australia - Commonwealth	2 Jun 1952	AustLII	56
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII	36
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII	304
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII	199
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	397
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII	148
Matthews v Chicory Marketing Board (Vic)	[1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370	High Court of Australia	Australia - Commonwealth	9 Aug 1938	AustLII	217
Commissioner of Taxation (WA) v Boulder Perseverance Ltd	[1937] HCA 61; (1937) 58 CLR 223; [1937] ALR 649; 4 ATD 389	High Court of Australia	Australia - Commonwealth	9 Nov 1937	AustLII	15
Dabbs v Seaman	[1925] HCA 26; (1925) 36 CLR 538; 31 ALR 402	High Court of Australia	Australia - Commonwealth	12 Aug 1925	AustLII	93
Nelson v Walker	[1910] HCA 27; (1910) 10 CLR 560	High Court of Australia	Australia - Commonwealth	6 Jun 1910	AustLII	34
Trego v Hunt	[1895] UKLawRpAC 49; [1895] UKLawRpCh 20; [1896] AC 7; [1895] 1 Ch 462; 73 LT 514; 44 WR 225; 65 LJCh 1; 12 Rul Cas 442		United Kingdom	20 Feb 1895	CommonLII	127
Birmingham, Dudley and District Banking Co v Ross	[1888] UKLawRpCh 64; 38 Ch D 295	Court of Chancery	United Kingdom	27 Mar 1888	CommonLII	63

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