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Kimberley v Commissioner for ACT Revenue 1

[2020] ACAT 112

Australian Capital Territory Civil and Administrative Tribunal

Australia - Australian Capital Territory

17th December, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Kimberley v Commissioner of ACT Revenue (Appeal)	[2021] ACAT 101	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	21 Oct 2021	AustLII		1

Legislation Cited

Legislation Name	Provision
Land Tax Bill 2003 (ACT)
Legislation Act 2001 (ACT)	s48, s88
Land Tax Act 2004 (ACT)	s8, s9, s14, s19A, s37, s39
Taxation Administration Act 1999 (ACT)	s4, s14, s19A, s30, s31, s100, s31, s48, s57
Land Tax Amendment Act 2018 (ACT)	s14, s22
Land Tax (Interest and Penalty) Amendment Act 2007 (ACT)	s19A
Rates and Land Tax Legislation Amendment Act 2009 (ACT)	s4
Rates and Land Tax Act 1926 (ACT)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Kessey v Commissioner for ACT Revenue	[2019] ACAT 83	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	11 Sep 2019	AustLII		5
Marks v Commissioner for ACT Revenue	[2018] ACAT 84	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	29 Aug 2018	AustLII		3
Rahman v Commissioner of Taxation	[2018] FCAFC 54	Federal Court of Australia	Australia - Commonwealth	6 Mar 2018	AustLII		3
Van Duren v Commissioner for ACT Revenue	[2016] ACAT 121	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	8 Nov 2016	AustLII		3
Dess v Commissioner for ACT Revenue	[2015] ACAT 63	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	22 Sep 2015	AustLII		2
Wade & Tan v Commissioner for ACT Revenue	[2014] ACAT 79	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	24 Dec 2014	AustLII		11
Theron v Commissioner for ACT Revenue	[2013] ACAT 33	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	17 May 2013	AustLII		20
James v Commissioner for ACT Revenue	[2013] ACAT 32	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	8 May 2013	AustLII		8
A Plus Plumbing and Building Services Pty Ltd & the Commissioner for ACT Revenue (Administrative Review)	[2012] ACAT 76	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	14 Nov 2012	AustLII		7
Steele v Commissioner for ACT Revenue	[2010] ACAT 15	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	31 Mar 2010	AustLII		22

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