Aguilar-Leong v Chief Commissioner of State Revenue [2009] NSWADT 233

CITATION: Aguilar-Leong v Chief Commissioner of State Revenue [2009] NSWADT 233

DIVISION: Revenue Division

APPLICANT Sharon Theresa Aguilar-Leong PARTIES: REPSONDENT Chief Commissioner of State Revenue

FILE NUMBER: 096027

HEARING DATES: 12 August 2009

SUBMISSIONS CLOSED: 12 August 2009

DATE OF DECISION: 11 September 2009

BEFORE: Verick A - Judicial Member

CATCHWORDS: First Home Owner Grant

First Home Owner Grant Act 2000 Duties Act 1997 Taxation Administration Act 1996 LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 State Revenue Legislation Further Amendment Act 2003 State Revenue Legislation Amendment Act 2004 State Revenue Legislation Further Amendment Act 2005

Kouayder and anor v Chief Commissioner of State Revenue [2008] NSWADT 169 Cullen v Chief Commissioner of State Revenue [2007] NSWADT 121 Sobhani v Chief Commissioner of State Revenue [2009] NSWADT 198 Giris v Federal Commissioner of Taxation (1969) 119 CLR 365 K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd (1985) 60 ALR 509 CIC Insurance Limited v Bankstown Football Club Limited (1995) 187 CASES CITED: Deputy Commissioner of Taxation v Clark [2003] NSWCA 91 Chief Commissioner of State Revenue v Pacific General Securities Ltd & Finmore Holdings Pty Ltd (No 2) (RD) [2005] NSWADTAP 54 Federal Commissioner of Taxation v Swift (1989) 18 ALD 679 Larrson v Chief Commissioner of State Revenue [2008] NSWADT 208 Knight and Anor v Chief Commissioner of State Revenue [2008] NSWADT 83 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19 Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21