Pandanas Qld Pty Ltd v Chief Commissioner of State Revenue; Harris v Chief Commissioner of State Revenue; O’Shea v Chief Commissioner of State Revenue; Brown v Chief Commissioner of State Revenue [2017] NSWCATAD 106

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Pandanas Qld Pty Ltd v Chief Commissioner of State Revenue; Harris v Chief Commissioner of State Revenue; O'Shea v Chief Commissioner of State Revenue; Brown v Chief Commissioner of State Revenue [2017] NSWCATAD 106 Hearing dates: 2 September 2016 Date of orders: 04 April 2017 Decision date: 04 April 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: J Harris SC, Senior Member Decision: In each matter, application dismissed Catchwords: Duties Act 1997; New Home Grant Scheme; meaning of "home", "residence". Legislation Cited: Duties Act 1997 Strata Titles Act 1973 Cases Cited: Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307 Re Taylor [1995] 2 QdR 564 Category: Principal judgment Parties: Pandanas Qld Pty Ltd (Applicant - 1510821) Ben William Harris (Applicant – 1610012) Jodie-lea Harris (Applicant – 1610037) Pat O'Shea (Applicant -1610269) Graeme Brown (Applicant – 1610270) Mark Harris (Applicant – 1610271) Emma Harris (Applicant – 1610272) Matthew Harris (Applicant 1610273) Luke Harris (Applicant – 1610274) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S Harris (Applicant's) A Gerard (Respondent)