Bradshaw v Chief Commissioner of State Revenue [2022] NSWCATAD 54

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bradshaw v Chief Commissioner of State Revenue [2022] NSWCATAD 54 Hearing dates: 11 September and 28 October 2020 and on the papers Date of orders: 18 February 2022 Decision date: 18 February 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg RFD, Senior Member Decision: (1) repayment of the first home owner grant under the First Home Owner Grant Act 2000 is affirmed. (2) payment of a penalty pursuant to the letter issued 24 September 2008 headed "Repayment of First Home Owner Grant" and the "First Home Owner Grant – Notice of Assessment" also issued 24 September 2008, is set aside. (3) payment of duty under s 76A of the Duties Act 1997, plus interest and penalty tax under the Taxation Administration Act 1996, is affirmed. Catchwords: ADMINISTRATIVE LAW – first home owner grant – reversal by administrator – repayment – penalty – reassessment of duty – interest – eligibility criteria – discretion of Tribunal – good reasons – occupy – tenancy – licence – residence requirement. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) First Home Owner Grant Act 2000 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Bulgak v Chief Commissioner of State Revenue [2015] NSWCATAD 237 Chief Commissioner of State Revenue -v- Ferrington (GD) [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Cullen v Chief Commissioner of State Revenue [2007] NSWADT 121 Gomez-Martinez v Chief Commissioner of State Revenue [2007] NSWADT 251 Mohamed v Chief Commissioner of State Revenue [2012] NSWADT 169 Nguyen v Chief Commissioner of State Revenue [2009] NSWADT 289 Category: Principal judgment Parties: Brendan Sterling Bradshaw (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: ST Richardson (Respondent)