Spargo v Chief Commissioner of State Revenue [2014] NSWCATAD 142

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Spargo v Chief Commissioner of State Revenue [2014] NSWCATAD 142 Hearing dates: 3 September 2014 Decision date: 16 September 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: Dr H R Sorensen, Senior Member Decision: Decision under review affirmed Catchwords: ADMINISTRATIVE LAW - Civil and Administrative Tribunal Act 2013 (NSW) - regional relocation home buyers grant - review decision refusing grant Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Regional Relocation Grants Act 2011 (NSW) Regional Relocation Grants Order 2014 (NSW) Regional Relocation (Home Buyers Grant) Amendment Act 2013 (NSW) Cases Cited: BBLT Pty Ltd v Chief Commissioner of State Revenue (2003) 54 ATR 323 Commissioner of Taxation v Futuris Corp Ltd (2008) 237 CLR 146 FCT v Wade (1951) 84 CLR 105 Category: Principal judgment Parties: Phillip Spargo and Donna Spargo (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel A Rider (Respondent) P Spargo (Applicant in person) Crown Solicitor's Office (Respondent) File Number(s): 1410241

reasons for decision

Introduction and background 1This proceeding is an application pursuant to s 45 of the Regional Relocation Grants Act 2011 (NSW) for an administrative review under the Administrative Decisions Review Act 1997 (NSW). The decision for review is the decision of the Chief Commissioner refusing the applicants' application for a regional relocation home buyers grant. 2Subject to a number of statutory restrictions, a $7000 regional relocation home buyers grant under the Regional Relocation Grants Act is available to persons relocating from a metropolitan home to a regional home. 3The applicants applied for the grant in relation to their purchase of Unit 12, 12 Propane Street, Albion Park on the basis Albion Park was the "regional home" and their previous home, 14 Spears Street, Horsley, was the "metropolitan home". The application is dated 17 January 2014. 4The Chief Commissioner's decision refusing the application was notified to the applicants by letter dated 17 February 2014. The applicants' objection to that decision was disallowed. The determination disallowing the objection was notified to the applicants by letter dated 18 March 2014. 5An objector is permitted to apply for an administrative review of the decision to which the objection was made if dissatisfied with the Chief Commissioner's determination of the objection: Regional Relocation Grants Act, s 45(1)(a). The applicants' application for a review was filed 9 May 2014. 6The grant was refused on the basis that Albion Park (the regional home) did not satisfy the requirement of the Regional Relocation Grants Act that it be at least 100 kilometres from the metropolitan home (Horsley). The statutory 100 kilometres requirement came into force on 1 January 2014. 7In their application for a review the applicants claim it is unfair that they were denied the grant because the 100 kilometres requirement became law after exchange of the contracts to purchase Propane Street. The contract is dated 16 December 2013.