CITATION: Scurry v Chief Commissioner of State Revenue [2006] NSWADT 29 DIVISION: Revenue Division APPLICANT PARTIES: Jessica Ann Scurry RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 056050 HEARING DATES: 20/06/2005 SUBMISSIONS CLOSED: 09/24/2005 DATE OF DECISION: 01/31/2006 BEFORE: Hole M - Judicial Member CATCHWORDS: Duties Act - assessment of vendor duty MATTER FOR DECISION: Principal matter Duties Act 1997 LEGISLATION CITED : First Home Owner Grant Act 2000 Taxation Administration Act 1996 Adasi v Chief Commissioner of State Revenue (Unreported, 27 September 2004) Calcaro v Chief Commissioner of State Revenue [2004] NSWADT 158 Dy v Chief Commissioner of State Revenue [2002] NSWADT 259 CASES CITED: McKenzie v Chief Commissioner of State Revenue [2005] NSWADT 214 Scurry v Chief Commissioner of State Revenue [2006] NSWADT 28 Snow v Chief Commissioner of State Revenue (No 2) [2005] NSWADT 278 Taylor v Chief Commissioner of State Revenue [2004] NSWADT 36 APPLICANT In person REPRESENTATION: RESPONDENT S Free, solicitor ORDERS: 1. That the decision of the Chief Commissioner to reverse the Concession is affirmed; 2. That interest is payable on the amount of the Concession as assessed by the Chief Commissioner. REASONS FOR DECISION 1 The applicant has applied for a review of the determination made by the Chief Commissioner of State Revenue dated 25 January 2005 to reverse the grant of a First Home Owner Grant ("the Grant") pursuant to the First Home Owner Grant Act 2000 (No 053046) and the concession from stamp duty ("the Concession") provided by the First Home Plus Scheme provisions of the Duties Act 1997 Part 8 Division 1 (No 056050). 2 The facts and evidence in this matter are identical to the facts and evidence in 053046. The reasons set out in the decision on that application include the reasons in respect of this application.(Scurry v Chief Commissioner of State Revenue [2006] NSWADT 28) ORDER 1. That the decision of the Chief Commissioner to reverse the stamp duty concession is affirmed. 2. That interest is payable on the amount of the Concession as assessed by the Chief Commissioner. 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.