Patterson and anor v Chief Commissioner of State Revenue [2009] NSWADT 13

CITATION: Patterson and anor v Chief Commissioner of State Revenue [2009] NSWADT 13

DIVISION: Revenue Division

APPLICANTS Keith Patterson and Diana Carter PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 086032

HEARING DATES: On the papers

SUBMISSIONS CLOSED: 13 August 2009

DATE OF DECISION: 22 January 2009

BEFORE: Hirschhorn M - Judicial Member

CATCHWORDS: Duties - First Home Plus Scheme

MATTER FOR DECISION: Principal matter

Duties Act 1997 LEGISLATION CITED : Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997

CASES CITED: Wood v Chief Commissioner of State Revenue [2008] NSWADT 77

APPLICANT In person REPRESENTATION: RESPONDENT S Benjamin

ORDERS: The decision of the Chief Commissioner under review is affirmed

REASONS FOR DECISION

1 This is an application made by the Applicants for review of a decision of the Chief Commissioner of State Revenue ("the Respondent") on 12 March 2008 that disallowed an objection lodged by the one of the Applicants (Ms Carter) by letter on 2 January 2008.

2 In her objection, Ms Carter objected to the imposition of stamp duty in relation to a property at 5 Provincial Pl, Orange, NSW arising from the disallowance by the Respondent of the First Home Plus exemption/concession contained in Part 8, Division 1 of the Duties Act 1997.

3 This matter did not proceed to an oral hearing as the relevant facts were not in contest and instead has been determined on the papers (as permitted by Section 76 of the Administrative Decisions Tribunal Act 1997 ("the ADT Act")). Both the Applicants and Respondent filed written submissions. In addition, the Respondent filed the documents required in accordance with Section 58 of the ADT Act.