Konchalowsky v Chief Commissioner of State Revenue [2006] NSWADT 100

CITATION: Konchalowsky v Chief Commissioner of State Revenue [2006] NSWADT 100

DIVISION: Revenue Division

APPLICANT PARTIES: Natalie Maree Konchalowsky RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 056034

HEARING DATES: 28/10/05

SUBMISSIONS CLOSED: 10/28/2005

DATE OF DECISION: 04/06/2006

BEFORE: Hole M - Judicial Member

CATCHWORDS: Duties Act - First Home Plus Scheme - residence requirement

MATTER FOR DECISION: Principal matter

LEGISLATION CITED : Duties Act 1997 First Home Owner Grant Act 2000

Bates v Chief Commissioner of State Revenue [2004] NSW ADT 13 CASES CITED: Scurry v Chief Commissioner of State Revenue [2006] NSWADT 29 Snow v Chief Commissioner of State Revenue (No 2) [2005] NSWADT 278

APPLICANT In person REPRESENTATION: RESPONDENT S Benjamin, solicitor

ORDERS: That the decision of the Chief Commissioner of State Revenue is confirmed

REASONS FOR DECISION FACTS 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 053106 and revoke the First Home Plus stamp duty concession ("the concession") application no 056034 in respect of her purchase of a home unit at Cronulla ("the property"). The applicant's brother was a joint purchaser, he has not applied for a review of the Chief Commissioner of State Revenue's decision. 2 The facts and evidence in this matter are identical to the facts and evidence in 053106. The reasons set out in the decision on that application include the reasons in respect of this application. ORDER That the decision of the Chief Commissioner of State Revenue is confirmed.