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..

The respondents, GLDT Pty Ltd and Zina Pty Ltd, objected to the Commissioner for ACT Revenue’s imposition of landholder duty and penalties. The dispute centred on whether the respondents’ acquisitions of interests in the Lemezina Investment Unit Trust constituted "relevant acquisitions" triggering a duty under the relevant provisions of the ACT’s landholder duty legislation. The objections were heard and determined by the Administrative Appeals Tribunal (AAT). The primary legal issue before the AAT was whether the respondents’ acquisitions of interests in the Lemezina Investment Unit Trust amounted to "relevant acquisitions" under the landholder duty legislation, thereby triggering a duty. The respondents argued that their acquisitions did not result in a change to their proportionate entitlement to the distribution of property from the trust, and thus did not constitute a relevant acquisition. The AAT agreed with the respondents, finding that the respondents’ acquisitions did not alter their existing entitlements and therefore did not trigger a duty. The Tribunal held that the determinative factor under the legislation was a person's proportionate entitlement to the distribution of property, not the nature of their interest in the trust property. Since the respondents' proportionate entitlements remained materially unchanged, no duty was payable.

The final orders of the Tribunal were that the appeals by the Commissioner were dismissed, and the cross-appeals by the respondents were also dismissed. The imposition of landholder duty, penalty tax, and interest was set aside.