Konchalowsky v Chief Commissioner of State Revenue

[2006] NSWADT 100

CITATION:	Konchalowsky v Chief Commissioner of State Revenue [2006] NSWADT 100
DIVISION:	Revenue Division
PARTIES:	APPLICANT Natalie Maree Konchalowsky RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER:	056034
HEARING DATES:	28/10/05
SUBMISSIONS CLOSED:	10/28/2005
DATE OF DECISION:	04/06/2006
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
CASES CITED:	Bates v Chief Commissioner of State Revenue [2004] NSW ADT 13 Scurry v Chief Commissioner of State Revenue [2006] NSWADT 29 Snow v Chief Commissioner of State Revenue (No 2) [2005] NSWADT 278
REPRESENTATION:	APPLICANT In person RESPONDENT S Benjamin, solicitor
ORDERS:	That the decision of the Chief Commissioner of State Revenue is confirmed

FACTS

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 053106 and revoke the First Home Plus stamp duty concession (“the concession”) application no 056034 in respect of her purchase of a home unit at Cronulla (“the property”). The applicant’s brother was a joint purchaser, he has not applied for a review of the Chief Commissioner of State Revenue’s decision.

2 The facts and evidence in this matter are identical to the facts and evidence in 053106. The reasons set out in the decision on that application include the reasons in respect of this application.

ORDER

That the decision of the Chief Commissioner of State Revenue is confirmed.