Bulgak v Chief Commissioner of State Revenue [2015] NSWCATAD 237

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bulgak v Chief Commissioner of State Revenue [2015] NSWCATAD 237 Hearing dates: 3 and 4 June 2015 Decision date: 17 November 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: P Wass SC (Senior Member) Decision: Any relevant Notices of Assessment, including the assessment issued on 26 February 2014 and any penalty assessments, are set aside. Catchwords: First home owner grant – stamp duty concession - principal place of residence. Legislation Cited: Administrative Review Act 1997. First Home Owner Grant (New Homes) Act 2000 Taxation Administration Act Duties Act 1997 Cases Cited: Deveridge v. Chief Commissioner of State Revenue [2010] NSWADT 268 Khalil v. Chief Commissioner of State Revenue [2011] NSW ADT 276 Mohamed v. Commissioner of State Revenue [2012] NSWADT 169 Chief Commissioner of State Revenue v. Ferrington (GD) [2004] NSWADTAP 41 Nakhoul v. Chief Commissioner of State Revenue [2009] NSWADT 103 Category: Principal judgment Parties: Alexander Bulgak (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Walker (Respondent)

Solicitors: In Person (Applicant) Crown Solicitors Office (Respondent) File Number(s): 1410528

Judgment 1. On 22 September 2014, the applicant filed an application for administrative review of a decision of the respondent on 26 February 2014, reversing its decision to pay him a grant under the First Home Owner Grant (New Homes) Act 2000 ("FHOG Act"). For the reasons that follow the Tribunal has determined to allow the application.