Simmons & anor v Chief Commissioner of State Revenue [2007] NSWADT 178

CITATION: Simmons & anor v Chief Commissioner of State Revenue [2007] NSWADT 178 This decision has been amended. Please see the end of the decision for a list of the amendments.

DIVISION: Revenue Division

APPLICANTS PARTIES: Peter Russell Simmons and Tania Margret Simmons RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 076031

HEARING DATES: 28 May 2007

SUBMISSIONS CLOSED: 18 June 2007

DATE OF DECISION: 3 August 2007

BEFORE: Seve J - Judicial Member

CATCHWORDS: Duties Act - First Home Plus Scheme - reassessment

MATTER FOR DECISION: Principal matter

Administrative Decisions Tribunal Act 1997 Duties Act 1997 Duties Amendment (FIrst Home Plus One) Act 2007 First Home Owner Grant Act 2000 LEGISLATION CITED : Real Property Act 1900 State Revenue Legislation Amendment Act 2004 State Revenue Legislation Amendment Act 2006 State Revenue Legislation Further Amendment Act 2003 Taxation Administration Act 1996

Aoun Investments Pty Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1394 BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue [2003] NSWSC 1003 Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50 Chief Commissioner of State Revenue -v- Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 CASES CITED: Choudhury & Anor v Chief Commissioner of State Revenue [2007] NSWADT 150 ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 697 Scurry v Chief Commissioner of the State Revenue [2006] NSWADT 28 Snow v Chief Commissioner of the State Revenue [2005] NSWADT 278 Stature Pty Ltd v Chief Commissioner of State Revenue [2002] NSWADT 271