Nguyen v Chief Commissioner of State Revenue [2009] NSWADT 289

CITATION: Nguyen v Chief Commissioner of State Revenue [2009] NSWADT 289

DIVISION: Revenue Division

APPLICANT Cam Loan Nguyen PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 086106

HEARING DATES: 1, 21 May 2009

SUBMISSIONS CLOSED: 21 May 2009

DATE OF DECISION: 24 November 2009

BEFORE: Hirschhorn M - Judicial Member

CATCHWORDS: First Home Owner Grant and First Home Plus Concession -

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

Snow v Chief Commissioner of State Revenue (No 2) [2005] NSWADT 278 Federal Commissioner of Taxation v Swift (1989) 18 ALD 679 Sobhani v Chief Commissioner of State Revenue [2009] NSWADT 198 Larsson v Chief Commissioner of State Revenue [2008] NSWADT 208 CASES CITED: Agiostratis v Chief Commissioner of State Revenue [2008] NSWADT 23 Gomez-Martinez v Chief Commissioner of State Revenue [2007] NSWADT 251 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19 at [60] Giunta v Chief Commissioner of State Revenue [2005] NSWADTAP 19 The Ettamogah Mob Australia Pty Ltd & Ors v Chief Commissioner of State Revenue [2005] NSWADT 22

APPLICANT T Mullen, solicitor REPRESENTATION: RESPONDENT A Gerard, solicitor

1. The decision of the Chief Commissioner of State Revenue to recall the Grant is affirmed ORDERS: 2. The decision of the Chief Commissioner of State Revenue to revoke the FHP Concession is affirmed 3. The decision of the Chief Commissioner of State Revenue to assess interest at both the market and premium rate is varied by remitting half of the premium component of interest.