Peng v Chief Commissioner of State Revenue

The case of Peng v Chief Commissioner of State Revenue involved the applicant, Mr Peng, contesting the Chief Commissioner’s decision to deny him eligibility for a first home owner’s grant under the First Home Owner (New Homes) Act 2000 (NSW). The dispute centred on whether Mr Peng had resided in the grant property as his principal place of residence for the requisite period as stipulated by the Act. The matter was heard in the Administrative Appeals Tribunal (AAT) and subsequently reviewed by the Supreme Court of New South Wales.

The primary legal issues before the court were whether Mr Peng had successfully discharged the onus of proving that the grant property was his principal place of residence during the necessary period, and whether the Chief Commissioner's decisions were lawful and correctly made. The court had to interpret the statutory requirements and examine the evidence presented by both parties to determine if the applicant met the criteria set out in the FHOG Act.

The court found that Mr Peng had not established that the grant property was his principal place of residence for the period required by the Act. The evidence presented did not meet the necessary standard to overcome the presumption that he had not satisfied the residency requirement. Consequently, the Chief Commissioner’s decisions were affirmed, and Mr Peng was deemed ineligible for the grant. The court also upheld the penalty imposed for the erroneous grant payment and the requirement for Mr Peng to repay the amount. These findings resulted in the affirmation of the Chief Commissioner’s decisions, including the reversal of the initial grant payment and the imposition of a penalty.

In summary, the court upheld the Chief Commissioner's decisions, affirmed the requirement for Mr Peng to repay the grant, and confirmed the penalty imposed. The time for making the application was extended to 3 December 2021.