Rauf -v- Chief Commissioner of State Revenue [2005] NSWADT 176

CITATION: Rauf -v- Chief Commissioner of State Revenue [2005] NSWADT 176 DIVISION: General Division APPLICANT PARTIES: Bilal Rauf RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 043390 HEARING DATES: 17/03/2005 SUBMISSIONS CLOSED: 04/27/2005 DATE OF DECISION: 08/04/2005

BEFORE: Montgomery S - Judicial Member APPLICATION: first home owners grant - reversal of original decision - First Home Owners Grant Act - first home owners grant - reversal of original decision MATTER FOR DECISION: Principal matter LEGISLATION CITED : First Home Owners Grant Act 2000 Taxation Administration Act 1996 Bates v Chief Commissioner of State Revenue [2004] NSWADT 13 Calcaro v Chief Commissioner of State Revenue [2004] NSWADT 158 CASES CITED: Chief Commissioner of State Revenue v Farrington (GD) [2004] NSWADTAP 41 Gregoriou v Chief Commissioner of State Revenue [2003] NSWADT 145 Tomasian v Chief Commissioner of State Revenue [2004] NSWADT 37 APPLICANT REPRESENTATION: In person RESPONDENT S Benjamin, solicitor ORDERS: 1. I affirm the decisions of the Chief Commissioner to: (a) reverse, pursuant to s.23 of the First Home Owner Grant Act 2000, a previous decision made under that Act to pay the applicants a grant of $7,000; and (b) require, pursuant to s.45(1) of the First Home Owner Grant Act 2000, the applicants to repay the grant of $7,000 ; 2. I vary the decision of the Chief Commissioner to impose, pursuant to s.45(3) First Home Owner Grant Act 2000, a penalty of 20% of the grant and in its place imposes a penalty of 15% of the grant (i.e. $1,050.00).