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S Pelle Pty Ltd and the Commissioner for ACT Revenue (Administrative Review)   flag 

[2010] ACAT 83
Australian Capital Territory Civil and Administrative Tribunal
Australia - Australian Capital Territory
19th November, 2010

Legislation Cited

Legislation Name Provision
Rates Act 2004 (ACT) s6, s8, s10
Taxation Administration Act 1999 (ACT) s104, s88, s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Spencer v The Commonwealth [1907] 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 956
Brewarrana Pty Ltd v Commissioner of Highways (1973) 6 SASR 541; (1973) 32 LGRA 170 Supreme Court of South Australia Australia - South Australia circa 1973 Legal Online / Westlaw flag 152
Commonwealth v Arklay [1952] HCA 76; (1952) 87 CLR 159; [1952] ALR 640 High Court of Australia Australia - Commonwealth 31 Jul 1952 AustLII flag 85
Chief Minister of the ACT v Malcolm Macrae; Sylvia Isobel Ruth Macrae; Bryan John Rumble and Phyllis Amy Rumble [1993] FCA 359 Federal Court of Australia Australia - Commonwealth 2 Aug 1993 AustLII flag 1

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