notes to the financial statements for the year ended 30 June 2001 Several persons applied to the Commonwealth Administrative Appeals Tribunal (AAT) for a review of the Development Allowance Authority (DAA) decision to issue infrastructure borrowing certificates in respect of the Infrastructure Loan facilities of the Company. All applications for review were denied. On 7 August 1997, the Federal Court dismissed an appeal by Mr. Peter Allan against the DAA. Mr Allan then appealed to the Full Federal Court and on 27 February 1998 the Court allowed his appeal and remitted the matter to the AAT for determination of certain factual issues. The Company applied to be joined as second respondent and became a party to the proceedings. On 9 September 1998 the AAT handed down its decision in favour of the DAA and Transurban. Mr Allan again appealed and the Federal Court (Justice Merkel) ordered that the matter again be remitted to the AAT for a further hearing. Transurban appealed this decision to the Full Court of the Federal Court. Transurban’s appeal of the decision of Justice Merkel to the Full Court of the Federal Court was heard on 30 August 1999 before Chief Justice Black and Justices Hill, Kenny, Marshall and Sundberg. Their decision was handed down on 10 December 1999. The court unanimously rejected Mr Allan’s arguments in a single judgement. They found that he did not have standing to challenge the certificates isued by the Development Allowance Authority. Mr Allan obtained special leave to appeal to the High Court. The appeal was heard by six judges of the Court on 23 May 2001. There is no indication as to when the court will hand down its decision. No material losses are anticipated in respect of this contingent liability. Consolidated Parent Entity 2001  2000  2001  2000 $’000 $’000 $’000 $’000 22. CAPITAL COMMITMENTS  Commitments for the acquisition of plant and equipment  contracted for at the reporting date but not recognised  as liabilities, payable: Within one year  - 5,115  - 5,115 Later than one year but not later than 5 years - -  - - - 5,115  - 5,115  The Company has entered into a Design and Construct Contract with the Transfield-Obayashi Joint Venture to design and construct CityLink for a fixed price of $1,020 million, and is subject to cross guarantees between the Trustee and the Company in relation to their respective obligations. 21. CONTINGENT LIABILITIES Challenge to Infrastructure Bond Certificates – Allan v Transurban City Link Ltd 51