Fava v Chief Commissioner of State Revenue [2024] NSWCATAD 363

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Fava v Chief Commissioner of State Revenue [2024] NSWCATAD 363 Hearing dates: 1 November 2024 Date of orders: 03 December 2024 Decision date: 03 December 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: L Andelman, Senior Member Decision: The decision made by the Respondent on 14 February 2024 is affirmed. Catchwords: REVENUE LAW – Dutiable transaction - First Home Buyers' Assistance Scheme - whether applicant met the "residential requirement in s76(1) of the Duties Act 1997 (NSW) – occupied – principal place of residence – interest – penalty tax. Legislation Cited: Administrative Decisions Review Act Duties Act 1997 (NSW) Civil and Administrative Tribunal Act 2014 (NSW) Duties Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Bulgak v Chief Commissioner of State Revenue [2015] NSWCATAD 237 Chief Commissioner of State Revenue v Ferrington (GD) (2004) NSWADTAP 41 Dean v Commissioner of Stamp Duties (Qld) (No 2) [1996] 2 Qd R 557 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; 250 CLR 503 Khalil v Chief Commissioner of State Revenue [2011] NSWADT 276 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867; 79 NSWLR 724 Raissis v Chief Commissioner of State Revenue [2022] NSWCATAD 146 Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Texts Cited: None Cited Category: Principal judgment Parties: Joseph Andrew Fava (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Self Represented (Applicant) Crown Solicitor (Respondent) File Number(s): 2024/00245777 Publication restriction: N/A