Rayward v Chief Commissioner of State Revenue

[2006] NSWADT 31

CITATION:	Rayward v Chief Commissioner of State Revenue [2006] NSWADT 31
DIVISION:	Revenue Division
PARTIES:	APPLICANT Catherine Joan Rayward RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER:	056118
HEARING DATES:	6/12/2005
SUBMISSIONS CLOSED:	12/06/2005
DATE OF DECISION:	02/01/2006
BEFORE:	Hole M - Judicial Member
CATCHWORDS:	Duties Act - assessment of vendor duty
MATTER FOR DECISION:	Principal matter
LEGISLATION CITED:	Duties Act 1997 First Home Owner Grant Act 2000 Taxation Administration Act 1996
CASES CITED:	Calcaro v Chief Commissioner of State Revenue [2004] NSWADT 158 Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Rayward v Chief Commissioner of State Revenue [2006] NSWADT 30 Snow v Chief Commissioner of State Revenue (No 2) [2005] NSWADT 278
REPRESENTATION:	APPLICANT In person RESPONDENT S Benjamin, Solicitor
ORDERS:	1. The application is dismissed. The decision of the Chief Commissioner of State Revenue is affirmed including imposition of interest

1 The applicant has lodged applications for review of a determination made by the Chief Commissioner of State Revenue by letter dated 16 March 2005 in respect of the First Home Owner’s Grant (No 053145) and a determination made by the Chief Commissioner of State Revenue by letter dated 16 March 2005 in respect of the First Home Plus Scheme (No. 056118). The determinations of the Chief Commissioner of State Revenue were made following consideration of an objection by the applicant to the assessments of the Chief Commissioner of State Revenue.

2 The facts and evidence in this matter are identical to the facts and evidence in 053145. The reasons set out in the decision on that application include the reasons in respect of this application (Rayward v Chief Commissioner of State Revenue [2006] NSWADT 30)

ORDER

1. The application is dismissed. The decision of the Chief Commissioner of State Revenue is affirmed including imposition of interest.