Doumanis v Chief Commissioner of State Revenue [2012] NSWADT 59

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Doumanis v Chief Commissioner of State Revenue [2012] NSWADT 59 Hearing dates: 5 March 2012 Decision date: 04 April 2012 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The Chief Commissioner was entitled to issue the assessments to recover the grant and the duty payable on the transfer and mortgage of the property. Catchwords: Jurisdiction - requirement that applicant occupy the premises for six months period within 12 months of payment- whether power to shorten the period may be exercised after 12 months has elapsed - First Home Owner Grant Act 2000, ss 12(1), 20(2), 45(1) and Duties Act 1997, ss 76, 76A. Legislation Cited: First Home Owner Grant Act 2000 Duties Act 1997 Taxation Administration Act 1996 State Revenue Legislation Further Amendment Act 2005 Cases Cited: 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 WH v Chief Commissioner of State Revenue [2006] NSWADT 199 Basonovic v Chief Commissioner of State Revenue [2006] NSWADT 236 Fisk v Chief Commissioner of State Revenue [2008] NSWADT 59 Sobhani v Chief Commissioner of State Revenue [2009] NSWADT 198 Category: Principal judgment Parties: Anthony Doumanis (Applicant) Chief Commissioner of State Revenue Representation: Counsel L Sanderson (Respondent) T A Doumanis OAM (Applicant) Crown Solicitor's Office File Number(s): 116049