• The impact of this case on ATO policy is discussed in Decision Impact Statement: Federal Commissioner of Taxation v Citylink Melbourne Ltd (Published 4 October 2006).

FC of T v CITYLINK MELBOURNE LIMITED

Judges: Gleeson CJ

Gummow J
Kirby J
Callinan J
Heydon J
Crennan J

Court:
Full High Court of Australia

MEDIA NEUTRAL CITATION: [2006] HCA 35

Judgment date: 20 July 2006

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Gummow J

2. The appeal should be dismissed with costs.

3. I agree with the reasons of Crennan J.