Zgrivets v Chief Commissioner of State Revenue [2023] NSWCATAD 314

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Zgrivets v Chief Commissioner of State Revenue [2023] NSWCATAD 314 Hearing dates: 16 October 2023 Date of orders: 12 December 2023 Decision date: 12 December 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The assessment is confirmed. Catchwords: TAXES AND DUTIES – Dutiable transfers – Exemptions – First Home Buyers Assistance Scheme – Principal place of residence – Occupation as a principal place of residence for a continuous period of at least 6 months Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) First Home Owners Grant Act 2000 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Bates v Chief Commissioner of State Revenue [2004] NSWADT 13 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 Re Gaines and Secretary, Department of Health, Housing and Community Services [1992] AATA 197 Texts Cited: None cited Category: Principal judgment Parties: Pavel Zgrivets and Maria Alejandra Serrano Diaz (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Applicants – in person Respondent – Crown Solicitor File Number(s): 2023/00191534 Publication restriction: No restriction

REASONS FOR DECISION