Khalil v The Chief Commissioner of State Revenue [2011] NSWADT 276

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Khalil v The Chief Commissioner of State Revenue [2011] NSWADT 276 Hearing dates: 7 November 2011 Decision date: 22 November 2011 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: 1. The decision and assessment requiring the applicant to repay the Chief Commissioner the $14,000 first home owner grant is affirmed. 2. The penalty of 60% ($8,400) imposed in the assessment to recover the grant is reduced to 20% ($2,800). 3. The decision and assessment to recover the duty of $11,242 payable on the transfer with interest ($568.03) is affirmed. 4. The penalty tax assessed at 60% ($8,430) to recover the duty on the transfer is remitted in full. Catchwords: First Home Owner Grant and First Home Plus Concession - residence requirement Legislation Cited: First Home Owner Grant Act 2000 Duties Act 1997 Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956 Cases Cited: Deverich v Chief Commissioner of State Revenue [2010] NSWADT 268 Bates v Chief Commissioner of State Revenue [2004] NSWADT 13 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26 City of Heidelberg v The Baptist Union of Victoria and Anor. (1974) 34 LGRA 328 Radaich v Smith (1959) 101 CLR 209 Stuart v Marshall (1958) 75 WN (NSW) 252 Lewis v Bell (1985) 1 NSWLR 731 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 R v St Pancras Assessment Committee [1877] 2 Q.B.D. 581 Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 Chief Commissioner of State Revenue v Aldridge & Anor [2003] NSWADTAP 50 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Taylor v Caldwell (1863) 3 B&S 826 Philpott v Chief Commissioner of State Revenue (RD) [2008] NSWADTAP 18 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 Category: Principal judgment Parties: Ali Khalil (Applicant) The Chief Commissioner of State Revenue (Respondent) Representation: Counsel D Tynan (Applicant) Fay Rose Legal (Applicant) Crown Solicitor (Respondent) File Number(s): 106101