Kheireddine v Chief Commissioner of State Revenue [2025] NSWCATAD 31

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Kheireddine v Chief Commissioner of State Revenue [2025] NSWCATAD 31 Hearing dates: 26 September 2024 and 10 December 2024 Date of orders: 31 January 2025 Decision date: 31 January 2025 Jurisdiction: Administrative and Equal Opportunity Division Before: L Andelman, Senior Member Decision: The decision made by the Respondent on 23 November 2023 is set aside. 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 1997 Civil and Administrative Tribunal Act 2013 Duties Act 1997 Taxation Administration Act 1996 Cases Cited: Briginshaw v Briginshaw (1938) 60 CLR 336; [1938] HCA 34 Bronze Wing International Pty Ltd v SafeWork NSW [2017] NSWCA 41 Chief Commissioner of State Revenue v Ferrington (GD) (2004) NSWADTAP 41 Jones v Dunkel (1958-59) 101 CLR 298 Neat Holdings Pty Ltd v Karajan Holdings Pty Ltd (1992) 67 ALJR 170 Seltsam Pty Ltd v McGuiness [2000] NSWCA 29; (2000) 49 NSWLR 262 Sullivan v Civil Aviation Safety Authority (2014) 226 FCR 555 [2014] FCAFC 93 Texts Cited: None Cited Category: Principal judgment Parties: Zeinab Kheireddine (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Slim J (Agent)(Applicant) S T Hanscomb Counsel (Respondent) Crown Solicitor (Respondent) File Number(s): 2024/00158053 Publication restriction: Nil