Byrne v Chief Commissioner of State Revenue [2023] NSWCATAD 234

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Byrne v Chief Commissioner of State Revenue [2023] NSWCATAD 234 Hearing dates: 26 May 2023 Date of orders: 29 August 2023 Decision date: 29 August 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: The decision of the Chief Commissioner to reverse the Applicant's exemption from duty under the First Home Buyer's Assistance Scheme is affirmed. Catchwords: REVENUE LAW- First Home Buyers' Assistance Scheme- Duties Act 1997 (NSW) Part 8, Division 1- condition of grant of assistance- occupation of property for continuous period of 6 months commencing within 12 months of completion of agreement or transfer. Where Applicant failed to discharge onus of establishing use of property as her principal place of residence- where her occupation merely transient, temporary, contingent or passing. Legislation Cited: Administrative Decisions Review Act Duties Act 1997 (NSW), sections 9, 58, 63, 76, 78A. Civil and Administrative Tribunal Act 2014 (NSW), sections 28, 30. Duties Act 1997 (NSW) sections 69, 74, 76, 79. First Home Owners' Grant (New Homes) Act 2000 (NSW). Taxation Administration Act 1996 (NSW), sections 96, 100. Cases Cited: B & L Linings Pty Limited v Chief Commissioner of State Revenue (2008) 74 NSWLR 481; [2008] NSWCA [104] (Allsop P) ; Bates v Chief Commissioner of State Revenue [2004] NSWADT 13. Chief Commissioner of State Revenue v Ferrington (GD) (2004) NSWADTAP 41 Chief Commissioner of State Revenue v Mesityl [2003] NSWADTAP 57 Chief Commissioner of State Revenue v Paspaley [2008] NSW CA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Falvo v Chief Commissioner of State Revenue [2016] NSWCATAD 52 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614; [1990] HCA 3 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Jones v Dunkel (1959) 101 CLR 298 Lo v Chief Commissioner of State Revenue [2013] NSWCA 180 Peng v Chief Commissioner of State Revenue [2022] NSWCATAD 212 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: Cassandra Marie Byrne (Applicant)