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Commissioner for ACT Revenue v GLDT Pty Ltd Acn 607 932 799 As Trustee of the George Lemezina Discretionary Trust; Commissioner for ACT Revenue v Zina Pty Ltd Acn 008 586 016 As Trustee for the Michael Lemezina Discretionary Trust (Appeal)

Australian Capital Territory Civil and Administrative Tribunal

Australia - Australian Capital Territory

7th February, 2025

Legislation Cited

Legislation Name	Provision
Duties Act 1999 (ACT)	s12, s79, s83, s85
Legislation Act 2001 (ACT)	s142
Trustee Act 1925 (ACT)
Duties (Consequential and Transitional Provisions) Act 1999 (ACT)	s11, s12
Stamp Duties and Taxes Act 1987 (ACT)
Duties Act 1997 (NSW)	s7, s10, s11, s20, s83, s84, s86, s59

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner for ACT Revenue v Leemhuis Investments Mitchell Pty Ltd (Appeal)	[2023] ACAT 83	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	14 Dec 2023	AustLII		1
GLDT Pty Ltd As Trustee of the George Lemezina Discretionary Trust v Commissioner for ACT Revenue; Zina Pty Ltd As Trustee of the Michael Lemezina Discretionary Trust v Commissioner for ACT Revenue (Administrative Review)	[2023] ACAT 50	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	6 Sep 2023	AustLII		1
CIC Australia Ltd v ACT Planning and Land Authority	[2013] ACTSC 96; (2013) 277 FLR 26	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	31 May 2013	AustLII		54
Project Blue Sky Inc v Australian Broadcasting Authority	[1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41	High Court of Australia	Australia - Commonwealth	circa 1998	AustLII		2620

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