Tribe v Chief Commissioner of State Revenue

[2006] NSWADT 63

CITATION:	Tribe v Chief Commissioner of State Revenue [2006] NSWADT 63
DIVISION:	Revenue Division
PARTIES:	APPLICANT Brett Martin Tribe RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER:	056076
HEARING DATES:	18/10/2005
SUBMISSIONS CLOSED:	10/18/2005
DATE OF DECISION:	03/07/2006
BEFORE:	Hole M - Judicial Member
CATCHWORDS:	Duties Act - First Home Plus Scheme - residence requirement - Duties Act - First Home Plus Scheme- eligible agreements or transfers
MATTER FOR DECISION:	Principal matter
LEGISLATION CITED:	Duties Act 1997 First Home Owner Grant Act 2000
CASES CITED:	Calcaro v Chief Commissioner of State Revenue [2004] NSW ADT 158 Mawad v Chief Commissioner of State Revenue [2005] NSWADT 207 McKenzie v Chief Commissioner of State Revenue [2005] NSWADT 214 Scurry v Chief Commissioner of State Revenue [2006] NSW ADT 29 Snow v Chief Commissioner of State Revenue (No 2) [2005] NSW ADT 278 Tarak Adasi v Chief Commissioner of State Revenue (unreported) Taylor v Chief Commissioner of State Revenue [2004] NSWADT 36 Tribe v Chief Commissioner of State Revenue [2006] NSWADT 62
REPRESENTATION:	APPLICANT In person RESPONDENT S Free, Solicitor
ORDERS:	1. The decision of the Chief Commissioner of State Revenue to recall the First Home Plus concession is affirmed together with the imposition of market rate interest

1 This application was made at the same time as application no 053233, the facts and the circumstances are identical with those considered in that application. The reasons for decision are as set out in that application. (Tribe v Chief Commissioner of State Revenue [2006] NSWADT 62) For ease of reference the requirements for the Concession and submissions in relation thereto are set out at paragraphs 14 to 23 inclusive.

ORDER

1. The decision of the Chief Commissioner of State Revenue to recall the First Home Plus concession is affirmed together with the imposition of market rate interest.