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LI v Commissioner for ACT Revenue; li v Commissioner for ACT Revenue (Administrative Review) 1

Australian Capital Territory Civil and Administrative Tribunal

Australia - Australian Capital Territory

8th March, 2024

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
O'Neill v Commissioner for ACT Revenue (Administrative Review)	[2024] ACAT 55	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	16 Aug 2024	AustLII

Legislation Cited

Legislation Name	Provision
Revenue Legislation Amendment Bill 2019 (ACT)
Duties Act 1999 (ACT)	s25, s30, s31, s50, s50A, s54, s57, s63, s82, s83, s85, s86, s87, s88, s95, s115H, s115J
Evidence Act 2011 (ACT)
Legislation Act 2001 (ACT)	s152
Taxation Administration Act 1999 (ACT)	s14, s25, s30, s31, s37, s101, s37, s101
AAT Act (Cth)	s43
Corporations Act 2001 (Cth)	s169, s1070A, s1070C
Taxation Administration Act 1953 (Cth)	s14ZZK
Regulations (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Eldridge v ACT Planning and Land Authority	[2020] ACAT 22	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	2 Apr 2020	AustLII		7
Giusida Pty Ltd v Commissioner for ACT Revenue (Appeal)	[2019] ACAT 100	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	2 Apr 2020	AustLII		2
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
Planet Red Pty Ltd v Commissioner of ACT Revenue	[2017] ACAT 18	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	22 Mar 2017	AustLII		7
Giusida Pty Ltd v Commissioner for ACT Revenue	[2016] ACTSC 275	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	21 Sep 2016	AustLII		66
Commissioner for ACT Revenue v Francey	[2014] ACAT 67	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	17 Oct 2014	AustLII		2
Francey v Commissioner for ACT Revenue	[2013] ACAT 84	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	24 Dec 2013	AustLII		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		20
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
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		20
Wambo Coal Pty Ltd v Ariff	[2007] NSWSC 589; (2007) 63 ACSR 429; (2007) 25 ACLC 809	Supreme Court of New South Wales	Australia - New South Wales	12 Jun 2007	AustLII		53
Golden v Hotchkiss	[1959] HCA 9; 101 CLR 568; [1959] ALR 573; 32 ALJR 420	High Court of Australia	Australia - Commonwealth	12 Mar 1959	AustLII		32

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