Edwards v Chief Commissioner of State Revenue

[2006] NSWADT 205

CITATION:	Edwards v Chief Commissioner of State Revenue [2006] NSWADT 205
DIVISION:	Revenue Division
PARTIES:	APPLICANT Thomas Christopher Edwards RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER:	056074
HEARING DATES:	12/12/2005, 24/01/2006
SUBMISSIONS CLOSED:	01/30/2006
DATE OF DECISION:	07/06/2006
BEFORE:	Hole M - Judicial Member
CATCHWORDS:	Duties Act - First Home Plus Scheme - residence requirement
MATTER FOR DECISION:	Principal matter
LEGISLATION CITED:	Administrative Decisions Tribunal Act 1997 Commonwealth of Australia Constitution Act 1900 Duties Act 1997 First Home Owner Grant Act 2000 Interpretation Act 1987 Privacy and Personal Information Protection Act 1998 Social Security Act 1991 (Cth)
CASES CITED:	Chief Commissioner of State Revenue v Ferrington [2004] NSW ADTAP 41 Clyde Engineering Co Limited v Cowburn (1926) 37 CLR 466 Colvin v Bradley Brothers Pty Limited (1943) 68 CLR 151 Craig v South Australia (1995) 184 CLR 163 Madex v Chief Commissioner of State Revenue (unreported 21 January 2005) Minister for Immigration and Multicultural v Bhardwaj (2002) HCA 11 (14 March 2002) Snow v Chief Commissioner of State Revenue [2005] NSWADT 278
REPRESENTATION:	APPLICANT In person RESPONDENT S Free, solicitor
ORDERS:	1. The Tribunal has jurisdiction to consider the application for review; 2. The application is dismissed. The decisions of the Chief Commissioner of State Revenue to require repayment of the First Home Owner Grant together with a 20% penalty and to revoke the First Home Plus stamp duty concession are affirmed; 3. The representation of the Chief Commissioner of State Revenue by a legal practitioner before the Tribunal is appropriate and there is no need for the Chief Commissioner to appear

1 This is an application by the applicant to review the decision of the Chief Commissioner of State Revenue to require repayment of the First Home Owners Grant (“the Grant”) (application number 053232) and to revoke the First Home Plus Scheme Concession (‘the Concession”) requiring repayment of the stamp duty (application number 056074).

2 The facts and evidence in this matter are identical to the facts and evidence in 053232. The reasons set out in the decision on that application include the reasons in respect of this application.

ORDER

1. The Tribunal has jurisdiction to consider the application for review.

2. The application is dismissed. The decisions of the Chief Commissioner of State Revenue to require repayment of the First Home Owner Grant together with a 20%penalty and to revoke the First Home Plus stamp duty concession are affirmed.

3. The representation of the Chief Commissioner of State Revenue by a legal practitioner before the Tribunal is appropriate and there is no need for the Chief Commissioner to appear.