Rengasamy v Chief Commissioner of State Revenue [2022] NSWCATAD 272

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Rengasamy v Chief Commissioner of State Revenue [2022] NSWCATAD 272 Hearing dates: 7 June 2022 Date of orders: 17 August 2022 Decision date: 17 August 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: E Bishop, Senior Member Decision: The Respondent's decision is affirmed. Catchwords: TAXES AND DUTIES — First Home Owner Grant (New Homes) — substantially renovated home Legislation Cited: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Administrative Decisions Review Act 1997 (NSW),s 58 Duties Act 1997 (NSW), Ch 2, Pt 8, Div 1A First Home Owner Grant (New Homes) Act 2000 (NSW), ss 3, 4A, 7, 13, 28 Taxation Administration Act 1996 (NSW), ss 90, 100(3) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25; 94 ATR 348 O'Connor v Chief Commissioner of State Revenue [2019] NSWCATAD 260 Pandanas Qld Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 106 SM Ho & KW Loh & TT Low & WW Orr and Commissioner of Taxation, Re [2018] AATA 3911 Category: Principal judgment Parties: Vinoth Rengasamy (First Applicant) Logeswary Vinoth (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: First Applicant (Self Represented) Second Applicant (Self Represented) Crown Solicitor (Respondent) File Number(s): 2022/00017072 Publication restriction: Nil