Faulks v Chief Commissioner of State Revenue [2010] NSWADT 205

CITATION: Faulks v Chief Commissioner of State Revenue [2010] NSWADT 205

DIVISION: Revenue Division

APPLICANT Kelly Faulks PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 106014

HEARING DATES: 5 August 2010

SUBMISSIONS CLOSED: 5 August 2010

DATE OF DECISION: 18 August 2010

BEFORE: Perrignon R - Judicial Member

CATCHWORDS: First Home Owner Grant – applicant previously a registered proprietor of residential land as joint tenant – whether a 'relevant interest' in land - whether held on resulting trust

LEGISLATION CITED : First Home Owner Grant Act 2000

CASES CITED: Charles Marshall Pty Limited v Grimsley [1956] 95 CLR 365Damberg v Damberg & ors [2001] NSWCA 87Minister for Immigration and Ethnic Affairs v Pochi (1980) 31 ALR 666Re Pochi and Minister for Immigration and Ethnic Affairs (1979) 26 ALR 247

APPLICANT In person REPRESENTATION: RESPONDENT J Mitchell, barrister

ORDERS: Pursuant to section 29 of the First Home Owner Grant Act 2000, the Chief Commissioner's decision of 14 May 2010 is reversed and varied, so as to decide that the First Home Owner Grant is payable to Ms Faulks.

REASONS FOR DECISION

1 In these proceedings, the Applicant Ms Faulks seeks review of the Chief Commissioner's decision to decline her application for the First Home Owner Grant.

2 On 14 May 2010 the Chief Commissioner had decided, pursuant to section 17 of the First Home Owner Grant Act 2000 ('the Act'), that he was not satisfied that the grant was payable, because Ms Faulks had previously been a registered proprietor of land at Eagle Vale near Campbelltown in Sydney. Objection was duly made by her and disallowed by the Chief Commissioner. It follows that the Tribunal has power to review the decision of 14 May 2010, and to make orders under section 29 of the Act.