Gomez-Martinez v Chief Commissioner of State Revenue

In the case of Gomez-Martinez v Chief Commissioner of State Revenue, the applicant, a Spanish national, sought a review of the Commissioner's decision to recover a First Home Owners grant and interest, following the administrator's reversal of the residence requirement. The applicant had purchased a property in Sydney under the First Home Plus Scheme, which provides for a stamp duty concession and a grant, contingent upon the purchaser's residence in the property for at least five years. After purchasing the property, the applicant returned to Spain and did not satisfy the residence requirement. Consequently, the Commissioner determined that the grant and associated stamp duty concession were to be reversed, and the applicant was liable for the outstanding amount.

The legal issues before the court involved the interpretation of the relevant provisions of the Duties Act, specifically concerning the First Home Plus Scheme and the residence requirement. The applicant contended that the administrator's reversal of the residence requirement was unlawful and that the decision to recover the grant and interest was therefore invalid. The court needed to determine whether the administrator had the authority to reverse the residence requirement and whether such a reversal could be justified under the circumstances.

The court held that the administrator had the authority to reverse the residence requirement, as it was necessary to rectify a clear error in the administration of the scheme. The court found that the administrator's action was not arbitrary or unreasonable, and the decision to recover the grant and interest was justified. The applicant's arguments regarding the unlawfulness of the reversal were dismissed, and the court affirmed the Commissioner's decisions under review. As a result, the applicant remained liable for the outstanding amount of the grant and interest.