Bailey v Chief Commissioner of State Revenue [2007] NSWADT 19

Bailey v Chief Commissioner of State Revenue [2007] NSWADT 19

The applicant failed to establish that his few days of occupation of the property had the requisite degree of permanence to constitute occupation as his principal place of residence. The absence of objective evidence, the failure to connect or use electricity, his return to and continued residence at his previous accommodation, the inadequate explanation for leaving, and the subsequent sale of the property supported the conclusion that the occupation was merely transient or temporary. Because he failed to satisfy the residence requirement under the First Home Owner Grant Act 2000, and there was no objective evidence of a real intention to occupy the property as his principal place of...

Jurisdiction
Australia
Judgment Date
17 January 2007
Procedural Posture
Application for Review of Decisions to Recall a First Home Owner Grant and Revoke a First Home Plus Duty Concession / Principal Matter
Outcome
The respondent's decision to recall the grant and revoke the First Home Plus concession is affirmed.
Legal Topics
['first Home Plus Scheme' 'residence Requirement' 'principal Place of Residence' 'recall of Grant' 'revocation of Duty Concession']
['revenue Law' 'duties' 'first Home Owner Grants'] ['first Home Plus Scheme' 'residence Requirement' 'principal Place of Residence' 'recall of Grant' 'revocation of Duty Concession']

Case Brief

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Procedural Posture

Application for Review of Decisions to Recall a First Home Owner Grant and Revoke a First Home Plus Duty Concession / Principal Matter

Legal Issues

  1. 1 ['In relation to the grant, whether the applicant satisfied the principal place of residence requirement as set out in eligibility criterion 5 in s 12 of the First Home Owner Grant Act 2000.' 'In relation to the First Home Plus concession, whether the applicant satisfied the residence requirement set out in s 76 of the Duties Act 1997.']

Ratio Decidendi

The applicant failed to establish that his few days of occupation of the property had the requisite degree of permanence to constitute occupation as his principal place of residence. The absence of objective evidence, the failure to connect or use electricity, his return to and continued residence at his previous accommodation, the inadequate explanation for leaving, and the subsequent sale of the property supported the conclusion that the occupation was merely transient or temporary. Because he failed to satisfy the residence requirement under the First Home Owner Grant Act 2000, and there was no objective evidence of a real intention to occupy the property as his principal place of...

Court Disposition

The respondent's decision to recall the grant and revoke the First Home Plus concession is affirmed.

Orders

  • ['The decision by the respondent to recall the grant and revoke the FPH concession is affirmed']