McTackett v Chief Commissioner of State Revenue [2003] NSWADT 154

CITATION: McTackett v Chief Commissioner of State Revenue [2003] NSWADT 154 DIVISION: General Division APPLICANT PARTIES: Richard McTackett RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 023228 HEARING DATES: 12/03/2003 SUBMISSIONS CLOSED: 03/28/2003 DATE OF DECISION: 06/26/2003

BEFORE: Montgomery S - Judicial Member APPLICATION: first home owners grant - approval of application - First Home Owners Grant Act - first home owners grant - approval of application MATTER FOR DECISION: Principal matter A New Tax System (Goods and Services Tax) Act 1999 LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 First Home Owners Grant Act 2000 Stature Pty Ltd -v- Chief Commissioner of State Revenue [2002] NSWADT 271 Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 Federal Commissioner of Taxation v ANZ Savings Bank Ltd (1994) 181 CLR 466 Chamberlain v Deputy Commissioner of Taxation (1988) 164 CLR 502 CASES CITED: Federal Commissioner of Taxation v Ryan (2000) 168 ALR 704) AGC (Investments) Ltd v FC of T 91 ATC 4180 Ambiance (Arncliffe) Pty Limited v Chief Commissioner of State Revenue [2002] NSWADT 206 FCT v Wade (1951) 84 CLR 105 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Remuneration Planning Corporation Pty Limited v Federal Commissioner of Taxation (2001) 201 46 ATR 400 APPLICANT REPRESENTATION: In person RESPONDENT D Martin, agent ORDERS: The decision by the Commissioner of State Revenue to deny Mr Richard McTackett the grant for a new home under the First Home Owners Grant Act 2000 is affirmed.