Hiley v Chief Commissioner of State Revenue [2009] NSWADT 133

CITATION: Hiley v Chief Commissioner of State Revenue [2009] NSWADT 133

DIVISION: Revenue Division

PARTIES: APPLICANT Rebecca Hiley

FILE NUMBER: 086102

HEARING DATES: 20 April 2009

SUBMISSIONS CLOSED: 20 April 2009

DATE OF DECISION: 9 June 2009

BEFORE: Perrignon R - Judicial Member

CATCHWORDS: First home owner grant, stamp duty, first home plus scheme, estoppel

LEGISLATION CITED : First Home Owner Grant Act 2000Duties Act 1997Taxation Administration Act 1996

Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 McTackett v Chief Commissioner of State Revenue [2003] NSWADT 154 BBLT & ors v Chief Commissioner of State Revenue (NSW) 2003 ATC 5063 Chief Commissioner of State Revenue v Aldridge & Anor [2003] NSWADTAP 50 CASES CITED: AGC (Investments) Ltd v FC of T 91 ATC 4180 Stature Pty Limited v Chief Commissioner of State Revenue [2002] NSWADT 271 Ryan & anor v Commissioner of Land Tax [1982] 1 NSWLR 305 Sweeney v Fitzhardinge (1906) 4 CLR 716 Commissioner of Stamp Duties v Permanent Trustee Co Limited (1987) 9 NSWLR 917 Western City Developments Pty Limited v Chief Commissioner of State Revenue [2008] NSWADT 293

APPLICANT In person REPRESENTATION: RESPONDENT Adam Gerard, solicitor

1. The decision made by the Chief Commissioner of State Revenue on 11 July 2008 to reverse his decision to authorise the first home owner grant is affirmed ORDERS: 2. The decision made by the Chief Commissioner of State Revenue on 20 August 2008 to reverse his decision to approve Ms Hiley's application for the 'First Home Plus' concession is affirmed 3. The decision made by the Chief Commissioner of State Revenue on 20 August 2008 to reassess stamp duty is affirmed 4. By consent of the Chief Commissioner of State Revenue, his decision of 20 August 2008 to impose interest on the said stamp duty is set aside and replaced by a decision to impose no interest.