Australia, April 21 -- New South Wales Land and Environment Court issued text of the following judgement on March 21:
1. Kate Williamson is the Applicant. She applied to the Tribunal for a review of the decision by the Chief Commissioner of State Revenue (the Respondent) to reverse the concession from duty under the First Home Buyers Assistance Scheme (FHBAS) for her purchase of an apartment in Oatley NSW (Property).
2. The Applicant's case is that the Tribunal should exercise the discretion to shorten (or waive) the 6 month residence requirement under the FHBAS because her decision to move out of the Property and/or live, instead, with her parents was caused by the combination of required remote work arrangements and COVID-19 lockdowns,...