Konchalowsky v Chief Commissioner of State Revenue [2006] NSWADT 100
The Tribunal confirmed the Chief Commissioner of State Revenue's decision, noting that the facts and evidence were identical to those in application no 053106 and that the reasons in the decision on that application included the reasons for this application.
Source-derived case information.
- Jurisdiction
- Australia
- Judgment Date
- 06 April 2006
- Procedural Posture
- Review of Decision of the Chief Commissioner of State Revenue / Principal Matter
- Outcome
- Decision of the Chief Commissioner of State Revenue confirmed.
- Legal Topics
- ['first Home Plus Scheme' "first Home Owner's Grant" 'residence Requirement' 'stamp Duty Concession']
Source-derived case record
Summary, issues, holding and outcome
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Procedural Posture
Review of Decision of the Chief Commissioner of State Revenue / Principal Matter
Legal Issues
- 1 ["Whether the Chief Commissioner of State Revenue's decision to recall the First Home Owner's Grant and revoke the First Home Plus stamp duty concession should be confirmed."]
Ratio Decidendi
The Tribunal confirmed the Chief Commissioner of State Revenue's decision, noting that the facts and evidence were identical to those in application no 053106 and that the reasons in the decision on that application included the reasons for this application.
Court Disposition
Decision of the Chief Commissioner of State Revenue confirmed.
Orders
- ['That the decision of the Chief Commissioner of State Revenue is confirmed']
Full Case Text
Judgment text and source record
16 paragraphs
CITATION: Konchalowsky v Chief Commissioner of State Revenue [2006] NSWADT 100
DIVISION: Revenue Division
APPLICANT PARTIES: 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
Bates v Chief Commissioner of State Revenue [2004] NSW ADT 13 CASES CITED: Scurry v Chief Commissioner of State Revenue [2006] NSWADT 29 Snow v Chief Commissioner of State Revenue (No 2) [2005] NSWADT 278
APPLICANT In person REPRESENTATION: RESPONDENT S Benjamin, solicitor
ORDERS: That the decision of the Chief Commissioner of State Revenue is confirmed
REASONS FOR DECISION 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.
DISCLAIMER - Every effort has been made to comply with suppression orders or statutory provisions prohibiting publication that may apply to this judgment or decision. The onus remains on any person using material in the judgment or decision to ensure that the intended use of that material does not breach any such order or provision. Further enquiries may be directed to the Registry of the Court or Tribunal in which it was generated.