Scurry v Chief Commissioner of State Revenue

[2006] NSWADT 29

CITATION:	Scurry v Chief Commissioner of State Revenue [2006] NSWADT 29
DIVISION:	Revenue Division
PARTIES:	APPLICANT Jessica Ann Scurry RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER:	056050
HEARING DATES:	20/06/2005
SUBMISSIONS CLOSED:	09/24/2005
DATE OF DECISION:	01/31/2006
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:	Adasi v Chief Commissioner of State Revenue (Unreported, 27 September 2004) Calcaro v Chief Commissioner of State Revenue [2004] NSWADT 158 Dy v Chief Commissioner of State Revenue [2002] NSWADT 259 McKenzie v Chief Commissioner of State Revenue [2005] NSWADT 214 Scurry v Chief Commissioner of State Revenue [2006] NSWADT 28 Snow v Chief Commissioner of State Revenue (No 2) [2005] NSWADT 278 Taylor v Chief Commissioner of State Revenue [2004] NSWADT 36
REPRESENTATION:	APPLICANT In person RESPONDENT S Free, solicitor
ORDERS:	1. That the decision of the Chief Commissioner to reverse the Concession is affirmed; 2. That interest is payable on the amount of the Concession as assessed by the Chief Commissioner.

1 The applicant has applied for a review of the determination made by the Chief Commissioner of State Revenue dated 25 January 2005 to reverse the grant of a First Home Owner Grant (“the Grant”) pursuant to the First Home Owner Grant Act 2000 (No 053046) and the concession from stamp duty (“the Concession”) provided by the First Home Plus Scheme provisions of the Duties Act 1997 Part 8 Division 1 (No 056050).

2 The facts and evidence in this matter are identical to the facts and evidence in 053046. The reasons set out in the decision on that application include the reasons in respect of this application.(Scurry v Chief Commissioner of State Revenue [2006] NSWADT 28)

ORDER

1. That the decision of the Chief Commissioner to reverse the stamp duty concession is affirmed.

2. That interest is payable on the amount of the Concession as assessed by the Chief Commissioner.