Hafza v Chief Commissioner of State Revenue [2006] NSWADT 117
NSW Caselaw
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CITATION: Hafza v Chief Commissioner of State Revenue [2006] NSWADT 117
DIVISION: Revenue Division
APPLICANT
PARTIES: Belal Hafza
RESPONDENT
CHief Commissioner of State Revenue
FILE NUMBER: 056071
HEARING DATES: 056071
SUBMISSIONS CLOSED: 03/22/2006
DATE OF DECISION: 04/20/2006
BEFORE: Hole M - Judicial Member
CATCHWORDS: Duties Act - First Home Plus Scheme - residence requirement
MATTER FOR DECISION: Principal matter
Duties Act 1997
LEGISLATION CITED : First Home Owner Grant Act 2000
State Revenue Legislation Further Amendment Act 2005
CASES CITED: Calcaro v Chief Commissioner of State Revenue [2004] NSW ADT 158
Chief Commissioner of State Revenue v Ferrington [2004] NSW ADTAP 41
APPLICANT
In person
REPRESENTATION:
RESPONDENT
S Free, solicitor
ORDERS: 1. The decision of the Commissioner of State Revenue is affirmed
REASONS FOR DECISION
1 The applicant has applied for a review of the decision of the Chief Commissioner of State Revenue to recall the First Home Owner's Grant ("the Grant") application no 053229 and revoke the First Home Plus stamp duty concession ("the concession") application no 056071 in respect of his purchase of a home unit at Bankstown ("the property").
2 The facts and evidence in this matter are identical to the facts and evidence in 053229. The reasons set out in the decision on that application include the reasons in respect of this application.
ORDER
1. The decision of the Chief Commissioner of State Revenue is affirmed.
DISCLAIMER - Every effort has been made to comply with suppression orders or statutory provisions prohibiting publication that may apply to this judgment or decision. The onus remains on any person using material in the judgment or decision to ensure that the intended use of that material does not breach any such order or provision. Further enquiries may be directed to the Registry of the Court or Tribunal in which it was generated.