[3] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [11]

[4] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [11]

[5] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [12]

[6] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [13]

[7] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [14]

[8] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [19]

[9] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [21]

[10] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [22]

[11] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [53]

[12] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [16]

[13] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [17]

[14] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [31]

[15] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [32]

[16] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [34]

[17] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [35]

[18] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [36]

[19] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [37]

[20] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [49], [50]

[21] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [46]

[22] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [48]

[23] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [61]

[24] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [62]- [67]

[32] Transcript of proceedings pages 14-16

[33] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [57]

[34] Transcript of proceedings pages 14, 15

[35] Collector of Customs v Agfa Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389, 394. See also John Flynn Community Group Inc and Flynn Primary School Parents and Citizens Association Inc v ACT Heritage Council [2012] ACTSC 50 at [15], [16] (Burns J)

[36] Chakravarty & Commissioner ACT Revenue [2013] ACAT 1 at [36]

[37] Das v A&A Air-conditioning [2009] ACAT 52 at [19]

[38] Giusida Pty Limited v Commissioner for ACT Revenue [2016] ACTSC 275

[39] Giusida Pty Limited v Commissioner for ACT Revenue [2016] ACTSC 275 at [36], [37], quoting The Legal Practitioner v Council of the Law Society of the ACT [2011] ACTSC 207; (2011) 257 FLR 118 at [13]- [14]

[40] The Legal Practitioner v Council of the Law Society of the ACT [2011] ACTSC 207; (2011) 257 FLR 118 at [61] citing Hamers-Coogan v Commissioner for Social Housing in the ACT [2011] ACAT 31 at [10]

[41] B&T Constructions (ACT) Pty Ltd v Construction Occupations Registrar and the Owners - Units Plan 3324 [2013] ACTSC 291

[42] B&T Constructions (ACT) Pty Ltd v Construction Occupations Registrar and the Owners - Units Plan 3324 [2013] ACTSC 291 at [13]

[43] Fox v Percy [2003] HCA 22; (2003) 214 CLR 118 at [22]- [23], (Gleeson CJ, Gummow and Kirby JJ); see also Federow v Federow [2011] ACTCA 10 at [7]- [9], Gray P, Penfold J, Nield AJ

[44] Connelly v Allen [2011] ACTSC 170 at [12], Refshauge J

[45] Lukatela v Birch [2008] ACTSC 99 at [22], Rares J citing Coal and Allied Operations Pty Limited v Australian Industrial Relations Commission [2000] HCA 47; (2000) 203 CLR 194, 203 at [14], Gleeson CJ, Gaudron and Hayne JJ

[46] Connelly v Allen [2011] ACTSC 170 at [12], Refshauge J. See also Sarbandi v Sharif [2017] ACAT 57 at [67]- [71]

[47] Connelly v Allen [2011] ACTSC 170 at [13], Refshauge J

[48] Allesch v Maunz [2000] HCA 40; (2000) 203 CLR 172, 180-1 at [23], 187 [44]; Lukatela v Birch [2008] ACTSC 99 at [18], [21], Rares J

[49] Giusida Pty Limited v Commissioner for ACT Revenue [2016] ACTSC 275 at [35]

[50] Giusida Pty Limited v Commissioner for ACT Revenue [2016] ACTSC 275 at [37]- [40]

[51] Transcript of proceedings pages 29-30

[54] Transcript of proceedings pages 18-19

[57] Transcript of proceedings pages 20-22

[58] Transcript of proceedings pages 12, 13

[60] Transcript of proceedings pages 11, 13

[64] Transcript of proceedings pages 18-19

[65] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [61]

[66] Thomson v Excel Intelligent Pty Ltd [2017] ACAT 21 at [64]