Chief Commissioner of State Revenue -v- Ferrington (GD) [2004] NSWADTAP 41

Appeal Panel - Internal

CITATION: Chief Commissioner of State Revenue -v- Ferrington (GD) [2004] NSWADTAP 41 APPELLANT PARTIES: Chief Commissioner of State Revenue RESPONDENT Kate Eliza Ferrington FILE NUMBER: 049013 HEARING DATES: 16/07/2004 SUBMISSIONS CLOSED: 07/16/2004 DATE OF DECISION: 09/24/2004

Ferrington -v- Chief Commissioner of State Revenue (17 February 2004) DECISION UNDER APPEAL: BEFORE: Chesterman M - ADCJ (Deputy President); Molony P - Judicial Member; Blake C - Non Judicial Member CATCHWORDS: statutory interpretation MATTER FOR DECISION: Principal matter FILE NUMBER UNDER APPEAL: 033281 DATE OF DECISION UNDER APPEAL: 02/17/2004 First Home Owners Act 1983 (Cth) First Home Owners Grant Act 2000 LEGISLATION CITED : Land Tax Management Act 1956 Liquor Act 1982 Rates and Land Tax Act 1926 (ACT) Stamp Act 1894 (QLD) Allison v Lowe [1998] Tas R 21 Bates v Chief Commissioner of State Revenue [2004] NSWADT 13 Baulkham Hills Shire Council v Meko Pty Ltd (1970) 20 WN (NSW) 553 Commissioner of Taxation v Miller (1946) 73 CLR 93 Deane v Commissioner of Stamp Duties [1996] 2 Qd R 557 Department of Community Services and Health v Andrew Theologidis (Unreported, Federal Court of Australia, 31 December 1991) Fincher v Commissioner for ACT Revenue (1996) 96 ATC 2030 Harris v McKenzie (1986) 9 NSWLR 139 Hartwell v Grayson Rollo and Clover Docks Ltd [1947] KB 901 CASES CITED: Levene v Inland Revenue Commissioners (1928) AC 217 McKellar v Chief Commissioner of State Revenue [2004] NSWADT 22 Newman v Commissioner for ACT State Revenue (1993) 93 ATC 2087 Re Alison Lesley Gaines and Secretary Department of Health, Housing and Community Services (Unreported, AAT, 30 June 1992, No. W91/5) Re Einav Kedem and the Secretary, Department of Community Services and Health (Unreported, AAT, Decision No. 7249; 19 August 1991) Re Stanley Parzatka and The Secretary, Department of Health, Housing and Community Services (1992) 28 ALD 386 Secretary, Department of Community Services and Health v Paul Theologidis (unreported, Full Court of the Federal Court, 13 December 1991) Tomasian v Chief Commissioner of State Revenue [2004] NSWADT 37 Wheat v E Lacon & Co Ltd [1966] AC 552 Zakariya v. Chief Commissioner, Office of State Revenue [2003] NSWADT 26 APPELLANT REPRESENTATION: I Mesher, barrister RESPONDENT In person ORDERS: Appeal dismissed.