Australia, March 1 -- New South Wales Land and Environment Court issued text of the following judgement:
1. The applicant purchased a property at Liverpool ("the Property") by a contract dated 13 August 2019 and transferred it into her name on 3 June 2019. The applicant received a concession from duty under the First Home Buyers Assistance Scheme ("FHBA Scheme") in respect of the transfer duty payable.
2. On 23 November 2023, the respondent issued a notice of assessment ("assessment") indicating that the applicant was liable for outstanding transfer due in the sum of $21,327.16. Comprising $13 200 of additional duty, interest of $4723.16 and 30% penalty tax of $3 954. On 14 December 2023 the applicant raised an objection to the assessment...