City Link Melbourne Ltd v Commissioner of Taxation 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 †
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
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	32
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	27
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	18
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	15
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	15
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	10
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	9
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	8
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	7
ZZGN and Commissioner of Taxation	[2013] AATA 351	Administrative Appeals Tribunal	Australia	5 Apr 2013	AustLII	4
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII	3
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII	3
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII	2
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	1
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	1
Inglewood and Districts Community Enterprises Ltd and Commissioner of Taxation	[2011] AATA 607	Administrative Appeals Tribunal	Australia	31 Aug 2011	AustLII
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
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
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

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 †
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	32
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	27
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	23
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	18
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	15
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	15
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
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
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
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	10
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	9
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
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
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	8
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	7
Gore v Octahim Wise Ltd	[1995] 2 Qd R 242		Australia - Queensland	circa 1995	LexisNexis AU	6
ZZGN and Commissioner of Taxation	[2013] AATA 351	Administrative Appeals Tribunal	Australia	5 Apr 2013	AustLII	4
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII	3
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII	3
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII	2
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	1
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	1
Inglewood and Districts Community Enterprises Ltd and Commissioner of Taxation	[2011] AATA 607	Administrative Appeals Tribunal	Australia	31 Aug 2011	AustLII
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
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
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

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