Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Hearing dates: 5 February 2020 Date of orders: 26 February 2020 Decision date: 26 February 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: J Currie, Senior Member Decision: (1) the Chief Commissioner of State Revenue's decision to reject the Applicant's application for a First Home Owner Grant is affirmed; and (2) the Chief Commissioner of State Revenue's decision to revoke the Applicant's First Home Buyers Assistance Scheme duty exemption and to assess the Applicant as liable for stamp duty are confirmed. Catchwords: REVENUE LAW-First Home Owner Grant- Restrictions on eligibility- (1) citizenship or permanent residence - meaning of "permanent resident" considered: First Home Owner Grant (New Homes) Act 2001 (NSW), ss3,9, Migration Act 1958 (Cth), s30, where applicant held a Class 309 visa but not a Class 100 Visa; and (2) requirement that each applicant be a purchaser or transferee: Duties Act 1997 (NSW), s71(1). Where applicant and wife joint applicants for grant but wife not a purchaser or transferee. Meaning of "relevant interest" considered: First Home Owner Grant (New Homes) Act, s5(2)- equitable right or interest distinguished from estate in fee simple. Government policy considered: Administrative Decisions Review Act 1997 (NSW), s64. Decision to refuse grant affirmed. Decision to withdraw First Home Buyers Assistance Scheme duty exemption confirmed. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) First Home Owner Grant (New Homes) Act 2001 (NSW) Migration Act 1958 (Cth) Real Property Act 1900 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Drake v Minister of Immigration and Ethnic Affairs (1970) 2 ALD 60 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Pascoe v Commissioner of Taxation (1956) 30 ALJ 402 Warriewood Pty Ltd v FCT 93 ATC 4653 Texts Cited: None cited Category: Principal judgment Parties: Ahmad Farhad Hashim (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: