Transurban FY26 Corporate Report Financial statements
Section B: Notes to the Group financial statements for the year ended 30 June 2026
B6
Income tax (continued)
Tax consolidation legislation The Transurban Group adopted the Australian tax consolidation legislation across its Australian entities since 1 July 2005. All entities within the Australian income tax consolidated groups continue to account for their own current and deferred tax amounts. These tax amounts are measured as if each entity in the tax consolidation group is a separate taxpayer within the tax consolidated group. The tax groups within the Group are summarised as follows:
TRANSURBAN GROUP
THT 2
THL
TIL
DRIVe US TAX GROUP 3
AML TAX GROUP
TIL AUSTRALIA TAX GROUP
TRANSURBAN QUEENSLAND (TQ) TAX GROUP)
THL TAX GROUP
Airport Motorway Pty Limited (M1 Eastern Distributor)
Transurban Queensland Finance Pty Limited
CityLink Melbourne Limited (CityLink) The Hills Motorway Limited (Hills M2)
GBB Operations Pty Limited (Go Between Bridge)
Transurban International Limited
APL Co Pty Limited (AirportLinkM7)
Transurban DRIVe Holdings LLC
Transurban Cardinal Holdings Ltd 4
Transurban Limited
Gateway Motorway Pty Limited (Gateway Motorway) Queensland Motorways Management Pty. Ltd. Queensland Motorways Services Pty Limited
TUSAH US TAX GROUP 3 Transurban (USA) Holdings Inc
TQ APL Finance Co Pty Limited
LW Operations Pty Limited (Legacy Way)
Transurban Finance Company Pty Ltd
Logan Motorways Pty Limited (Logan Motorway)
LCT-MRE Pty Limited (LCT)
Roam Tolling Pty Ltd
Transurban CCT Pty Ltd (CCT)
Tollaust Pty. Limited
Transurban WGT Co Pty Ltd (WGT)
Interlink Roads Pty Ltd (M5 West)
Project T Partnership (Clem 7) 1
Transurban Vic Op Co Pty Limited
1. Entity is classified as a partnership for tax purposes. 2. There are no income tax consolidated groups under THT.
3. TC is treated as a partnership for US tax purposes and owns all of the membership interests in both 495 Express Lanes and 95 Express Lanes. Taxable income and losses of TC, inclusive of 495 Express Lanes and 95 Express Lanes, flow to the partners of TC for inclusion in their respective US income tax returns. The DRIVe and TUSAH tax groups collectively own 50% of the membership interests in TC. 4. Following financial close of the A25 divestment in June 2026, Transurban Cardinal Holdings (TCH) no longer holds an interest in the A25 asset. Taxable income and losses attributable to TCH’s stake in A25 up to financial close will continue to be included in TCH’s income tax return.
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