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A Plus Plumbing and Building Services Pty Ltd & the Commissioner for ACT Revenue (Administrative Review)   flag  7

[2012] ACAT 76
Australian Capital Territory Civil and Administrative Tribunal
Australia - Australian Capital Territory
14th November, 2012

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Belconnen Premier Inn Pty Ltd v Commissioner for ACT Revenue [2014] ACAT 68 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 20 Oct 2014 AustLII flag 7
Commissioner for ACT Revenue v Butt & Carey (Appeal) [2016] ACAT 109 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 23 Sep 2016 AustLII flag 3
G Kalsbeek Pty Ltd v Commissioner for ACT Revenue (Administrative Review) [2015] ACAT 47 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 9 Jul 2015 AustLII flag
Kimberley v Commissioner for ACT Revenue [2020] ACAT 112 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 17 Dec 2020 AustLII flag 1
LI v Commissioner for ACT Revenue; li v Commissioner for ACT Revenue (Administrative Review) [2024] ACAT 24 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 8 Mar 2024 AustLII flag 1
Marks v Commissioner for ACT Revenue [2018] ACAT 84 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 29 Aug 2018 AustLII flag 3
Theron v Commissioner for ACT Revenue [2013] ACAT 33 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 17 May 2013 AustLII flag 20

Legislation Cited

Legislation Name Provision
Duties Act 1999 (ACT)
Emergencies Act 2004 (ACT)
Legislation Act (ACT) s104
Land Rent Act 2008 (ACT)
Land Tax Act 2004 (ACT) s11, s12, s19A, s34
Planning and Development Act 2007 (ACT)
Payroll Tax Act 2011 (ACT)
Rates Act 2004 (ACT)
Taxation Administration Act 1999 (ACT) s6, s7, s14, s15, s30, s31, s33, s37, s82, s101, s107, s108B
Utilities Act 2000 (ACT)
Utilities (Network Facilities Tax) Act 2006 (ACT)
Debits Tax Act 1997 (ACT)
Insurance Levy Act 1998 (ACT) s31
Financial Institutions Duty Act 1987 (ACT)
Stamp Duties and Taxes Act 1987 (ACT)
The ACT (Cth) s31
1987 Act (NSW)
Taxation Administration Act 1997 (Vic)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
American Express International Inc v Commissioner of State Revenue [2003] VSC 32; 52 ATR 285 Supreme Court of Victoria Australia - Victoria 25 Feb 2003 AustLII flag 11
Commissioner for ACT Revenue v Dataflex Pty Ltd [2011] ACTCA 14; 5 ACTLR 271; 252 FLR 50 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 28 Jul 2011 AustLII flag 28
Jokhan and Jokhan v Commissioner for ACT Revenue [2012] ACAT 15 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 28 Mar 2012 AustLII flag 20
Liquid Rock Construction Pty Ltd v Commissioner of State Revenue (Taxation) [2012] VCAT 2164 Victorian Civil and Administrative Tribunal Australia - Victoria circa 2012 AustLII flag 1
Moore Park Gardens Management Pty Ltd v Chief Commissioner of State Revenue [2006] NSWCA 115; (2006) 62 ATR 628 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 May 2006 AustLII flag 6
Mr Archibald Dixon ATF the Dixon Holdsworth Superannuation Fund and Commissioner of Taxation [2006] AATA 130; (2006) 62 ATR 1001 Administrative Appeals Tribunal Australia 17 Feb 2006 AustLII flag 10
Ostrowski v Palmer [2004] HCA 30; (2004) 218 CLR 493; (2004) 206 ALR 422; 78 ALJR 957 High Court of Australia Australia - Commonwealth 16 Jun 2004 AustLII flag 161
Riverland Retreat Pty Ltd v Commissioner of State Revenue (Vic) [2004] VCAT 1366; 56 ATR 490; 21 VAR 359 Victorian Civil and Administrative Tribunal Australia - Victoria 23 Jul 2004 AustLII flag 9
Ryan v Commissioner of State Revenue, Office of State Revenue [2012] QCAT 314 Queensland Civil and Administrative Tribunal Australia - Queensland 23 Jul 2012 AustLII flag 2
Steele v Commissioner for ACT Revenue [2010] ACAT 15 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 31 Mar 2010 AustLII flag 22
Talisco Pty Ltd v Sarney (1987) 18 ATR 420 Australia circa 1987 Legal Online / Westlaw flag 7
Touma v Chief Commissioner of State Revenue [2012] NSWADT 2 Administrative Decisions Tribunal Australia - New South Wales 16 Jan 2012 AustLII flag 19

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