Hafza v Chief Commissioner of State Revenue

[2006] NSWADT 117

CITATION:	Hafza v Chief Commissioner of State Revenue [2006] NSWADT 117
DIVISION:	Revenue Division
PARTIES:	APPLICANT Belal Hafza RESPONDENT CHief Commissioner of State Revenue
FILE NUMBER:	056071
HEARING DATES:	056071
SUBMISSIONS CLOSED:	03/22/2006
DATE OF DECISION:	04/20/2006
BEFORE:	Hole M - Judicial Member
CATCHWORDS:	Duties Act - First Home Plus Scheme - residence requirement
MATTER FOR DECISION:	Principal matter
LEGISLATION CITED:	Duties Act 1997 First Home Owner Grant Act 2000 State Revenue Legislation Further Amendment Act 2005
CASES CITED:	Calcaro v Chief Commissioner of State Revenue [2004] NSW ADT 158 Chief Commissioner of State Revenue v Ferrington [2004] NSW ADTAP 41
REPRESENTATION:	APPLICANT In person RESPONDENT S Free, solicitor
ORDERS:	1. The decision of the Commissioner of State Revenue is affirmed

1 The applicant has applied for a review of the decision of the Chief Commissioner of State Revenue to recall the First Home Owner’s Grant (“the Grant”) application no 053229 and revoke the First Home Plus stamp duty concession (“the concession”) application no 056071 in respect of his purchase of a home unit at Bankstown (“the property”).

2 The facts and evidence in this matter are identical to the facts and evidence in 053229. The reasons set out in the decision on that application include the reasons in respect of this application.

ORDER

1. The decision of the Chief Commissioner of State Revenue is affirmed.