O'Hara v Chief Commissioner of State Revenue [2011] NSWADT 289

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: O'Hara v Chief Commissioner of State Revenue [2011] NSWADT 289 Hearing dates: On the papers Decision date: 07 December 2011 Jurisdiction: Revenue Division Before: J.Block, judicial member Decision: The decision under review is affirmed Catchwords: failure to comply with residency requirements - discretionary relief and principles involved - penalty - interest Legislation Cited: First Home Owners Grant Act; Duties Act; Taxation Administration Act Cases Cited: Federal Commissioner of Taxation v G.M. Swift and others 89 ATC 5101; Federal Commissioner of Taxation v G.M. Swift and others 89 ATC 5101; Giris Pty Limited v The Commissioner of Taxation of the Commonwealth of Australia (1968) 119 CLR365; Philpott v Chief Commissioner of State Revenue (RD) [2008] NSWADTAP 18; Knight and anor v Chief Commissioner of State Revenue [2008] NSWADT 83l; Cameron v Chief Commissioner of State Revenue [2009] NSWADT 64; 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; Nikaed Pty Ltd v. Chief Commissioner of State Revenue [2005] NSWADT 21,], Downs v. Chief Commissioner of State Revenue [2002] NSWADT 51, Macsif Pty Ltd v. Chief Commissioner of State Revenue [2007] NSWADT 116 Category: Principal judgment Parties: Dagmar O'Hara (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant in person Adam Gerard for the Respondent File Number(s): 116016