Peng v Chief Commissioner of State Revenue [2022] NSWCATAD 212

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Peng v Chief Commissioner of State Revenue [2022] NSWCATAD 212 Hearing dates: 6 April 2022 Date of orders: 22 June 2022 Decision date: 22 June 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: 1. The decisions of the Chief Commissioner that the Applicant was not eligible for a first home owners' grant under the First Home Owner (New Homes) Act 2000 (NSW), that the initial decision to pay such a grant to the Applicant be reversed, that the Applicant be required to repay the grant and to impose a penalty of $4,500 on the Applicant are affirmed. 2. The time for making the application is extended to 3 December 2021. Catchwords: REVENUE LAW - First Home Owner (New Homes) Act 2000 (NSW) (FHOG Act) - principal place of residence requirement - where applicant failed to discharge onus of establishing residence in the grant property as his principal place of residence for the period required under the Act - Chief Commissioner's decisions affirmed. Legislation Cited: Administrative Decisions Review Act 1997 (NSW); sections 9, 53 (9), 63 Civil and Administrative Tribunal Act 2013 (NSW); sections 28, 36, 41 Civil and Administrative Tribunal Rules 2014 (NSW); Rule 24 (3), Rule 24 (4)(a) First Home Owner (New Homes) Act 2000 (NSW) sections 12, 23, 45 Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW); section 96 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; 74 NSWLR 481 Bates v Chief Commissioner of State Revenue [2004] NSWADT 14 Bulgak v Chief Commissioner of State Revenue [2015] NSWCATAD 237 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Drake v Minister of Immigration and Ethnic Affairs (1970) 2 ALD 60 Gauci Federal Commissioner of Taxation (1975) 135 CLR 181; (1975) 8 ALR 155 Levich Designs Associates Pty Ltd as trustee for the Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Yen-Cheng Chuang v Chief Commissioner of State Revenue[2009] NSWADT 160 Ziino v Commissioner of State Revenue [2004] VCAT 1707 Texts Cited: Nil Category: Principal judgment Parties: Haitao Peng (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: T Smartt (Respondent)