NSW Caselaw
CITATION: Kouayder and anor v Chief Commissioner of State Revenue [2008] NSWADT 169
DIVISION: Revenue Division
APPLICANTS Bahia Kouayder and Khadiga Kouayder PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 086003
HEARING DATES: 21 April 2008
SUBMISSIONS CLOSED: 21 April 2008
DATE OF DECISION: 11 June 2008
BEFORE: Verick A - Judicial Member
CATCHWORDS: Duties Act – First Home Plus Scheme – residence requirement – First Home Owner grant – reversal by administrator
MATTER FOR DECISION: Principal matter
Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Duties Act 1997 First Home Owner Grant Act 2000
Giris v Federal Commissioner of Taxation (9169) 119 CLR 365 K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd (1985) 60 ALR 509 CIC Insurance Limited v Bankstown Football Club Limited (1995) 187 CLR 384 Deputy Commissioner of Taxation v Clark [2003] NSWCA 91 CASES CITED: Chief Commissioner of State Revenue v Pacific General Securities Ltd & Finmore Holdings Pty Ltd (No 2) (RD) [2005] NSWADTAP 54 Chikonga v Minister for Immigration and Multicultural Affairs (1997) 47 ALD 49 Federal Commissioner of Taxation v Swift (1989) 18 ALD 679 Abadier v Chief Commissioner of State Revenue [2008] NSWADT 16 Agiostratis v Chief Commissioner of State Revenue [2008] NSWADT 23
APPLICANTS S Tabikh, agent REPRESENTATION: RESPONDENT H El Hage, solicitor
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