Falvo v The Chief Commissioner of State Revenue [2016] NSWCATAD 51

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Falvo v The Chief Commissioner of State Revenue [2016] NSWCATAD 51 Hearing dates: 15 and 16 February 2016 Date of orders: 14 March 2016 Decision date: 14 March 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The assessment dated 21 July 2014 is affirmed. Catchwords: First Home Owner Grant – whether applicant complied with the residence requirement – whether occupied the residence as the Applicant's principal place of residence for a continuous period of six months – use of residence for only sleeping – 60% penalty – First Home Owner Grant (New Homes) Act 2000 s. 12 Legislation Cited: First Home Owner Grant (New Homes) Act 2000 Administrative Decisions Review Act 2000 Civil and Administrative Tribunal Act 2013 Cases Cited: Ma v FCT 92 ATC 4373 B & L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 R v St. Pancras Assessment Committee [1877] 2 Q.B.D. 581 Chief Commissioner of State Revenue v Aldridge & Anor [2003] NSWADTAP 50 Taylor v Caldwell (1863) 3 B&S 826 Teasedale v Walker [1956] 3 ALL ER 307 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Jones v Dunkel (1959) 101 CLR 298 Downie v Chief Commissioner of State Revenue [2003] NSWADT 237 Cameron v Chief Commissioner of State Revenue [2009] NSWADT 64 Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26 Re: Dickenson and Secretary, Department of Social Security [1989] AATA 190; (1989) 18 ALD 58 Herbert v Byrne [1964] All ER 882 Beck v Scholz [1953] 1 All ER 814 Todd v Nichol [1957] SASR 72 Re Ziino and Commissioner of State Revenue [2004] VCAT 1707 Philpott v Chief Commissioner of State Revenue (RD) [2008] NSWADTAP 18 Knight and Anor v Chief Commissioner of State Revenue [2008] NSWADT 83 Category: Principal judgment Parties: Vanessa Falvo (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Algalele (Applicant) A Gerard (Respondent)