Kirkovski v Chief Commissioner of State Revenue [2024] NSWCATAD 223

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Kirkovski v Chief Commissioner of State Revenue [2024] NSWCATAD 223 Hearing dates: 03 May 2024 Date of orders: 06 August 2024 Decision date: 06 August 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: (1) The Tribunal confirms under section 101(a) of the Taxation Administration Act 1996 the Respondent's decision on 13 September 2021 in Duties Notice of Assessment Number 10195351-002. (2) The Tribunal confirms under section 29(1)(a) of the First Home Owner Grant and Shared Equity Act 2000 the Respondent's decision on 10 September 2021 in First Home Owner Grant Assessment Notice concerning Application ID UIN2243564. Catchwords: TAXES AND DUTIES — First home buyer scheme – satisfaction of residence requirement TAXES AND DUTIES — Dutiable transactions — Rate — Concessional rates TAXES AND DUTIES — Administration — Interest TAXES AND DUTIES — Administration — Penalty tax Legislation Cited: Administrative Decisions Review Act 1997 ss 58, 63 Duties Act 1997 ss 69, 71, 74, 76, 78 and 79 First Home Owner Grant and Shared Equity Act 2000 ss 7, 8, 9, 10, 11, 12, 13, 13A, 13B, 20, 28 and 45 Taxation Administration Act 1996 ss 4, 18, 21, 22, 25, 26, 27, 28, 29, 30, 33, 89, 99, 100, 101 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Deverich v Chief Commissioner of State Revenue [2009] NSWADT 198 Knight v Chief Commissioner of State Revenue [2008] NSWADT 83 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64 Sobhani v Chief Commissioner of State Revenue [2009] NSWADT 198 Category: Principal judgment Parties: Daniel Kirkovski and Jasmine Lea Kirkovski (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Self-represented (Applicants)