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City Link Melbourne Ltd v Commissioner of Taxation   flag  20

[2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316
Federal Court of Australia
Australia - Commonwealth
12th October, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
Ausnet Transmission Group Pty Ltd v FCT [2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521 High Court of Australia Australia - Commonwealth 5 Aug 2015 AustLII flag 32
SPI Powernet Pty Ltd v Commissioner of Taxation [2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263 Federal Court of Australia Australia - Commonwealth 7 Apr 2014 AustLII flag 1
SPI PowerNet Pty Ltd v FCT [2013] FCA 924; (2013) 96 ATR 771 Federal Court of Australia Australia - Commonwealth 12 Sep 2013 AustLII flag 2
ZZGN and Commissioner of Taxation [2013] AATA 351 Administrative Appeals Tribunal Australia 5 Apr 2013 AustLII flag 4
ABN Amro Clearing Sydney Pty Ltd (formerly known as Fortis Clearing Sydney Pty Ltd) v Primebroker Securities Ltd (in liq) [2012] VSCA 287; (2012) 39 VR 208 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Nov 2012 AustLII flag 1
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2012] FCAFC 5; (2012) 200 FCR 100 Federal Court of Australia Australia - Commonwealth 20 Feb 2012 AustLII flag 9
Inglewood and Districts Community Enterprises Ltd and Commissioner of Taxation [2011] AATA 607 Administrative Appeals Tribunal Australia 31 Aug 2011 AustLII flag
SMSFD 2011/1 - Self Managed Superannuation Funds: for the purposes of the Superannuation Industry (Supervision) Regulations 1994, is a benefit payable with a cheque or promissory note 'cashed' at the time the cheque or note is received by the member or beneficiary? [2011] ATOSMSFD 1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
SMSFD 2011/1 - Self Managed Superannuation Funds: for the purposes of the Superannuation Industry (Supervision) Regulations 1994, is a benefit payable with a cheque or promissory note 'cashed' at the time the cheque or note is received by the member or beneficiary? [2011] ATOSMSFD SMSFD2011/1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
SMSFD 2010/D1 - Self Managed Superannuation Funds: for the purposes of the Superannuation Industry (Supervision) Regulations 1994, can a benefit payable with a cheque or promissory note be 'cashed' at the time the cheque or note is issued? [2010] ATODSMSFD SMSFD2010/D1 Australian Taxation Office Australia - Commonwealth 28 Jul 2010 AustLII flag
FCT v Malouf [2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335 Federal Court of Australia Australia - Commonwealth 2 Apr 2009 AustLII flag 15
FCT v Star City Pty Ltd [2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431 Federal Court of Australia Australia - Commonwealth 27 Feb 2009 AustLII flag 27
Malouf v FCT [2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023 Federal Court of Australia Australia - Commonwealth 22 Apr 2008 AustLII flag 7
St George Bank Ltd v FCT [2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018 Federal Court of Australia Australia - Commonwealth 11 Apr 2008 AustLII flag 15
Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 3
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981; 64 ATR 71 Federal Court of Australia Australia - Commonwealth 2 Aug 2006 AustLII flag 10
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 flag 75
Emu Brewery Mezzanine Ltd (in liq) v Australian Securities and Investments Commission (ASIC) [2006] WASCA 105; (2006) 32 WAR 204; (2006) 201 FLR 70; (2006) 57 ACSR 752; (2006) 24 ACLC 105 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Jun 2006 AustLII flag 18
Drummond v Commissioner of Taxation [2005] FCA 1129; (2005) 220 ALR 691; 60 ATR 356; [2006] ALMD 730 Federal Court of Australia Australia - Commonwealth 16 Aug 2005 AustLII flag 8

Legislation Cited

Legislation Name Provision
Bills of Exchange Act 1909 (Cth)
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)
Melbourne City Link Act 1995 (Vic)
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 flag 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 flag 15
FCT v Broken Hill Pty Co Ltd [2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507 Federal Court of Australia Australia - Commonwealth 18 Oct 2000 AustLII flag 38
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 flag 15
Gore v Octahim Wise Ltd [1995] 2 Qd R 242 Australia - Queensland circa 1995 LexisNexis AU flag 6
Commissioner of Taxation v Woolcombers (WA) Pty Ltd [1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302 Federal Court of Australia Australia - Commonwealth 17 Dec 1993 AustLII flag 23
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 flag 180
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 flag 116
Ogilvy & Mather Pty Ltd v Commissioner of Taxation (Cth) (1990) 95 ALR 663; 21 ATR 841 Australia circa 1990 LexisNexis AU flag 33
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 flag 368
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 flag 522
FCT v Australian Guarantee Corporation Ltd (1984) 2 FCR 483 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 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 flag 9
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Australian Mutual Provident Society v Chaplin [1978] UKPC 7; (1978) 18 ALR 385; (1978) 52 ALJR 407; 44 SAIR 354 Privy Council Australia - South Australia 14 Mar 1978 BAILII flag 357
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth) (1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435 Australia circa 1977 Legal Online / Westlaw flag 39
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
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 flag 7894
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 flag 87
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
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 flag 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 flag 305
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 flag 398
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 flag 148
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 flag 15
Currie v Misa [1875] UKLawRpExch 11; (1875-76) LR 1 AC 554; (1875) LR 10 Exch 153 Court of Exchequer United Kingdom 11 Feb 1875 CommonLII flag 97

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