NSW Caselaw
CITATION: Simpson v Chief Commissioner of State Revenue [2009] NSWADT 55
DIVISION: Revenue Division
APPLICANT Christopher Guy Simpson PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 086016
HEARING DATES: 5 December 2008
SUBMISSIONS CLOSED: 5 December 2008
DATE OF DECISION: 13 March 2009
BEFORE: Hirschhorn M - Judicial Member
CATCHWORDS: First Home Owner Grant - residence requirement
LEGISLATION CITED : First Home Owner Grant Act 2000 Taxation Administration Act 1996
Band v Chief Commissioner of State Revenue [2007] NSWADT 185 Deputy Commissioner of Taxation v Clark [2003] NSWCA 91 Agiostratis v Chief Commissioner of State Revenue [2008] NSW ADT 23 Fisk v Chief Commissioner of State Revenue [2008] NSW ADT 59 CASES CITED: Allam v Chief Commissioner of State Revenue [2005] NSWADT 172 Highlands Ltd v Deputy Federal Commissioner of Taxation (1931) 47 CLR 191 Cam & Sons Pty Ltd v Commissioner of Land Tax (1965) 38 ALJR 462 Philpot v Chief Commissioner of State Revenue [2008] NSWADTAP 18 Cullen v Chief Commissioner of State Revenue [2007] NSWADT 121 Knight & Anor v Chief Commissioner of State Revenue [2008] NSW ADT 83
APPLICANT In person
REPRESENTATION:
RESPONDENT A Rider, barrister
ORDERS: 1 The decision of the Chief Commissioner not to exercise a discretion under s.12(3) of the First Home Owner Grant Act 2000 to extend the time for compliance with the residence requirement is affirmed 2 The decision of the Chief Commissioner to impose a penalty of 20% is affirmed.
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