Kozman v Chief Commissioner of State Revenue [2013] NSWADT 143

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Kozman v Chief Commissioner of State Revenue [2013] NSWADT 143 Hearing dates: 9 April 2013 Decision date: 19 June 2013 Jurisdiction: Revenue Division Before: N S Isenberg, Judicial Member Decision: The decision of the Chief Commissioner is affirmed including as to penalty and interest. Catchwords: First Home Owners Grant - First Home Plus Scheme - residence requirement - reversal by administrator - penalty and interest Legislation Cited: Administrative Decisions Tribunal Act 1997 Duties Act 1997 First Home Owner Grant Act 2000 State Revenue Legislation Further Amendment Act 2005 Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Aldridge & Anor [2003] NSWADTAP 50 Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Chief Commissioner of State Revenue -v- Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 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 Larsson v Chief Commissioner of State Revenue [2008] NSWADT 208 0 'Hara v Chief Commissioner of State Revenue [2011] NSWADT 289 Philpott v Chief Commissioner of State Revenue [2008] NSWADTAP 19 Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Category: Principal judgment Parties: Amir Kozman (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: M Bennett (Respondent) A Kozman (Applicant in person) Crown Solicitors Office (Respondent) File Number(s): 126076