Payne and Simpson v Chief Commissioner of State Revenue [2014] NSWCATAD 11

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Payne and Simpson v Chief Commissioner of State Revenue [2014] NSWCATAD 11 Hearing dates: 26 November 2013 Decision date: 10 February 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decisions of the Chief Commissioner to reverse the decision to pay the Grant and to reassess the stamp duty exemption or concession are set aside Catchwords: First Home Owners Grant - First Home Plus Scheme - relevant interest in residential property - evidence of constructive trust Legislation Cited: Administrative Decisions Tribunal Act 1997 Civil and Administrative Tribunal Act 2013 Duties Act 1997 First Home Owner Grant Act 2000 Real Property Act 1900 Taxation Administration Act 1996 Cases Cited: Bogdanovic v Koteff (1988) 12 NSWLR 472 Breskvar v Wall (1971) 126 CLR 376 Commonwealth v State of New South Wales (1918) 25 CLR 325 Fiegert and Edwards v Chief Commissioner of State Revenue [2001] NSWADT 132 Frazer v Walker [1967] 1 AC 569 Texts Cited: Halsbury's Laws of Australia Jacobs' Law of Trusts in Australia by JD Heydon and MJ Leeming, Lexis Nexis Butterworths Australia 2006 Category: Principal judgment Parties: Kelly Marie Eileen Payne and Mark Clifford Simpson (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel Ms K Day (Respondent) Mr M C Simpson (Applicant in person) Crown Solicitor's Office (Respondent) File Number(s): 136024