Sobhani v Chief Commissioner of State Revenue [2009] NSWADT 198

CITATION: Sobhani v Chief Commissioner of State Revenue [2009] NSWADT 198

DIVISION: Revenue Division

Applicant: Amir Sobhani PARTIES: Respondent: Chief Commissioner of State Revenue

FILE NUMBER: 086043

HEARING DATES: 3 July 2009

SUBMISSIONS CLOSED: 3 July 2009

DATE OF DECISION: 28 July 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 Residential Tenancies Act 1987 Interpretation Act 1987 State Revenue Legislation Further Amendment Act 2005 Land Tax Management Act 1956

Lawrance & anor v Chief Commissioner of State Revenue [2002] NSWADT 104 Taylor v Chief Commissioner of State Revenue [2004] NSWADT 36 McKenzie v Chief Commissioner of State Revenue [2005] NSWADT 214 UH v Chief Commissioner of State revenue [2005] NSWADT 284 Scurry v Chief Commissioner of State Revenue [2006] NSWADT 28 Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Fisk v Chief Commissioner of State Revenue [2008] NSWADT 59 WH v Chief Commissioner of State Revenue [2006] NSWADT 199 Basonovic v Chief Commissioner of State Revenue [2006] NSWADT 236 CASES CITED: Huertas v Chief Commissioner of State Revenue [2007] NSWADT 28 Hare v Commissioner of State Revenue (Taxation) [2006] VCAT 1054 Alexopoulos v Commissioner of State Revenue (Taxation) [2006] VCAT 806 Daniell v Commissioner for ACT Revenue 2008 ACTAAT 1 Mawad v Chief Commissioner of State revenue [2005] NSWADT 207 Cullen v Chief Commissioner of State Revenue [2007] NSWADT 121 Chief Commissioner of State Revenue (RD) v McIlroy [2009] NSWADTAP 21 Federal Commissioner of Taxation v G M Swift and Others 89 ATC 5101 Giris v Federal Commissioner of Taxation (1969) 119 CLR 365 Stoke-On-Trent Borough Council v Cheshire County Council [1915] 3 KB 699 Re Ziino and Commissioner of State Revenue [2004] VCAT 1707