Francis v Commissioner of State Revenue

Case [2023] QCAT 464


QUEENSLAND CIVIL AND
ADMINISTRATIVE TRIBUNAL


CITATION:

FRANCIS V COMMISSIONER OF STATE REVENUE [2023] QCAT 464

PARTIES:

MEGAN ALECIA FRANCIS

(applicant)

v

COMMISSIONER OF STATE REVENUE

(respondent)

APPLICATION NO:

GAR047-22

MATTER TYPE:

General administrative review matters

DELIVERED ON:

24 November 2023

HEARING DATE:

29 March 2023

HEARD AT:

Brisbane

DECISION OF:

Member Scott-Mackenzie

ORDERS:

1.   The decision of the respondent made 8 December 2021 to confirm the decision of the respondent made 19 July 2021 to refuse an application by the applicant made 18 December 2020 for a first home owner grant is confirmed.

2.   There be no order in relation to costs.

CATCHWORDS:

ADMINISTRATIVE LAW – ADMINISTRATIVE TRIBUNALS – QUEENSLAND CIVIL AND ADMINISTRATIVE TRIBUNAL – where application made for a first home owner grant – where the respondent refused to authorise payment of the grant – whether new evidence should be allowed – whether new ground should be allowed – whether the parties to the building contract dealt with each other at arm’s length – whether contract forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to the grant for an eligible transaction – whether transaction is an eligible transaction – whether the contract is a comprehensive home building contract

Administrative Direction Australian Government Homebuilding Grant – Queensland 

Corporations Act 2001 (Cth), s 210

First Home Owner Grant and Other Home Owner Grants Act 2000 (Qld), s 5, s 16, s 25Q, s 60

Human Rights Act 2019, s 24

Queensland Building and Construction Act 1991 (Qld), s 42B, s 43, s 67, s 99, schedule 2

Queensland Civil and Administrative Tribunal Act 2009 (Qld), s 21, s 139

Alexander v Commissioner of State Revenue [2023] QCAT 409

Australian Securities and Investments Commission v AustralianInvestors Forum Pty Ltd & Ors [2005] NSWSC 267
Australian Trade Commission v WA Meat Exports Pty Ltd (1987) 75 ALR 287
Bielefeld v Commissioner of State Revenue [2015] QCAT 222
Commissioner of State Revenue v Taske [2023] QCATA 121
Edwards vCommissioner of State Revenue [2023] QCAT 413
Federal Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134
Federal Commissioner of Taxation v BHP Billiton Ltd (2011) 244 CLR 325
Granby Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1217
Green & Anor v Commissioner of State Revenue [2002] QCAT 297
Lowe v Commissioner of State Revenue [2014] QCAT 493
Taske v Commissioner of State Revenue [2022] QCAT 416
Trustee for the Estate of the late A.W. Furse No 5 Will Trust v. Federal Commissioner of Taxation 91 ATC 4007
Valra Pty Ltd v Mag Men Holdings Pty Ltd [2019] FCA 1897
Wilson Transformer Company Pty Ltd v Anti-Dumping Review Panel [2022] FCAFC 4

APPEARANCES & REPRESENTATION:

Applicant:

Self-represented, supported by Mr James Priest

Respondent:

Ms Spottiswood of counsel, instructed by Acting Review Officers, Ms Donges and Ms McGlashan

REASONS FOR DECISION

Introduction

[1]The applicant has made application to the Tribunal for review of a decision of the…

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AGLC
Francis v Commissioner of State Revenue [2023] QCAT 464
Case
[2023] QCAT 464
Decision Date

CaseChat Overview and Summary

In the matter of Francis v Commissioner of State Revenue, the applicant sought a review of a decision made by the respondent to refuse payment of a first home owner grant. The dispute was heard by the Queensland Civil and Administrative Tribunal (QCAT), an administrative tribunal in Queensland. The applicant argued that the respondent's decision to refuse the grant was incorrect and sought a review of that decision.

The central legal issues before the tribunal included whether new evidence could be allowed in the review, whether a new ground for the application could be introduced, whether the parties to the building contract dealt with each other at arm's length, and whether the contract was part of a scheme to circumvent eligibility requirements for the grant. Additionally, the tribunal had to determine whether the transaction in question was an eligible transaction and whether the contract was a comprehensive home building contract under the Administrative Direction Australian Government Homebuilding Grant – Queensland.

The tribunal considered the evidence and submissions from both parties and concluded that the respondent's decision to refuse the grant was correct. The tribunal found that the applicant failed to provide evidence to establish that the parties to the building contract dealt with each other at arm's length. Furthermore, the tribunal held that the contract was part of a scheme to circumvent the eligibility requirements for the grant. The tribunal also found that the transaction was not an eligible transaction and that the contract did not constitute a comprehensive home building contract.

Accordingly, the tribunal confirmed the respondent's decision to refuse the grant and made no order in relation to costs. The tribunal upheld the respondent's decision, finding that the applicant was not entitled to the grant under the applicable legislation.

Orders

Orders of the court

1. The decision of the respondent made 8 December 2021 to confirm the decision of the respondent made 19 July 2021 to refuse an application by the applicant made 18 December 2020 for a first home owner grant is confirmed.

2. There be no order in relation to costs.

Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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