Lawrence and Marion v Chief Commissioner of State Revenue [2020] NSWCATAD 93

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Lawrence and Marion v Chief Commissioner of State Revenue [2020] NSWCATAD 93 Hearing dates: 20 March 2020 Date of orders: 02 April 2020 Decision date: 02 April 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: A R Boxall, Senior Member Decision: The decision under review is affirmed. Legislation Cited: Administrative Decisions Review Act 1997, ss 58, 63 Civil and Administrative Tribunal Act 2013 No 2, ss 36, 60 Duties Act 1997 Chapter 2, s 49A First Home Owner Grant (New Homes) Act 2000 ss 4, 4A, 7, 8, 9, 10, 11, 12, 13, 28, 29 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Wang v Chief Commissioner of State Revenue [2016] NSWCATAD 61 Category: Principal judgment Parties: Mark Alexander Lawrence (First Applicant) Audrey Marie Marion (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Emily Graham (Respondent)

Solicitors: Applicants (Self Represented) Crown Solicitors (Respondent) File Number(s): 2019/00358020 Publication restriction: None

REASONS FOR DECISION

Introduction 1. In this application the Applicants seek the review of a decision (the Decision) made by the Respondent on 20 August 2019. In the decision he rejected an application by the Applicants for the payment to them of a grant under the First Home Owner Grant (New Homes) Act 2000 (the Grant Act) in connection with their purchase of a residence in Manly Vale NSW. This residence (the Property) is Lot 23 in a certain strata plan registered on 12 July 2018. 2. On 1 September 2019 the Applicants lodged with the Respondent an objection (the Objection) to the Decision. 3. On 23 October 2019 the Respondent wrote to the Applicants disallowing the Objection. 4. On 14 November 2019 the Applicant filed with the Tribunal an application under section 28 of the Grant Act seeking an administrative review of the Decision under the Administrative Decisions Review Act 1997 (ADRA). 5. There is no dispute that this application was made within the 60-day period after receipt of notice of dismissal of the Objection provided for in section 28(4)(a) of the Grant Act for the making of a review application. 6. References in these reasons to the Section 58 Documents are to the documents filed in connection with this review under section 58 of the ADRA.