Dyer v Chief Commissioner of State Revenue [2012] NSWADT 262

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Dyer v Chief Commissioner of State Revenue [2012] NSWADT 262 Hearing dates: 2 November 2012 Decision date: 12 December 2012 Jurisdiction: Revenue Division Before: N S Isenberg, Judicial Member Decision: 1 The decision of the Respondent to reverse his previous decision to make a grant under the First Home Owner Grant Act 2000 is affirmed and his decision to require payment of a penalty of $2,800 being 20% of the grant is affirmed. 2. The decision of the Respondent to re-assess the FHP duty exemption and require payment of interest calculated in accordance with section 22 of the Taxation Administration Act 1996 is affirmed Catchwords: Administrative Decisions Tribunal Act 1997 Duties Act 1997 Federal Commissioner of Taxation v Swift 89 ATC 5101 First Home Owner Grant (New Home) Act 2000 State Revenue Legislation Further Amendment Act 2005 Taxation Administration Act 1996 Legislation Cited: Administrative Decisions Tribunal Act 1997 Duties Act 1997 Federal Commissioner of Taxation v Swift 89 ATC 5101 First Home Owner Grant (New Home) Act 2000 State Revenue Legislation Further Amendment Act 2005 Taxation Administration Act 1996 Cases Cited: Cullen v The Chief Commissioner of State Revenue [2007] NSWADT 121 Deputy Commissioner of Taxation v Clark [2003] NSWCA 91 Knight and anor v Chief Commissioner of State Revenue [2008] NSWADT 83 Philpot v Chief Commissioner of State Revenue [2007] NSWADT 243 Philpot v the Chief Commissioner of State Revenue [2008] NSWADTAP 18 Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Zakariya -v- Chief Commissioner Office of State Revenue [2003] NSWADT 26 Category: Principal judgment Parties: Warrick John Dyer (Applicant) Chief Commissioner of State Revenue (Respondent) File Number(s): 116098