Gupta v Chief Commissioner of State Revenue [2023] NSWCATAD 303

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Gupta v Chief Commissioner of State Revenue [2023] NSWCATAD 303 Hearing dates: 7 September 2023 Date of orders: 01 December 2023 Decision date: 01 December 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: The Respondent's decisions are confirmed. Catchwords: TAXES AND DUTIES — Dutiable transactions — Exemptions – First Home Buyer Assistance Scheme TAXES AND DUTIES – Property tax – Eligibility Legislation Cited: Administrative Decisions Review Act 1997 ss 58, 63 Duties Act 1997 ss 8, 9, 11, 12, 74, 76, 76A, 78, 78A and 79 Property Tax (First Home Buyer Choice) Act 2022 ss 5, 11, 12 and 13 Taxation Administration Act 1996 ss 4, 89, 96, 99, 100, 101 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Texts Cited: None cited Category: Principal judgment Parties: Applicant: Pankaj Gupta and Khushbu Malhotra Respondent: Chief Commissioner of State Revenue Representation: Applicant: Self represented

Respondent:

Counsel: H Morgan, Solicitor Advocate, Crown Solicitor Solicitor: K Smith, Crown Solicitor File Number(s): 2023/00176797 Publication restriction: None

REASONS FOR DECISION

APPLICATION TO REVIEW A DECISION OF THE CHIEF COMMISSIONER of STATE REVENUE

Introduction 1. This is an application for review by the Tribunal of a decision made by the Respondent on 21 February 2023 (the Decision) under which the Respondent decided not to reassess: 1. A concession from duty under the First Home Buyer Assistance Scheme (the FHBAS) granted in relation to Lot 920 in Watagan Park, Stage 3.9, Cooranbong (the Cooranbong Property); and 2. Duty assessed in respect of the purchase of real property at 514/2E Wharf Road, Melrose Park (the Melrose Park Property). 1. In these reasons references to the Section 58 Documents are to the bundle of documents filed by the Respondent with the Tribunal on 20 June 2023 pursuant to section 58 of the Administrative Decisions Review Act 1997 (ADRA). 2. The Duties Act 1997 (Duties Act) and the Property Tax (First Home Buyer Choice) Act 2022 (the Property Tax Act) are both "taxation laws" as defined in section 4 of the Taxation Administration Act 1996 (TAA), to which the objection and review provisions of that Act apply.