Lu v Commissioner of State Revenue (Review and Regulation) [2019] VCAT 542
Background
The Commissioner reversed his decision to pay a first home owner grant of $7,000 to the applicant on the basis that she had applied for and received an earlier grant with her former husband, which had not been repaid, and was thereby ineligible under s10 of the First Home Owner Grant Act 2000 to apply for a later grant. The Commissioner also imposed a penalty of 50% of the amount of the grant under s48(2) as a result of the applicant's dishonesty in applying for the later grant.
Decision
On 17 April 2019, the tribunal handed down its decision in favour of the Commissioner, confirming the Commissioner's decision on all grounds.
The tribunal was satisfied that the applicant falsely declared that she had not previously received a grant and that it was on the basis of this false declaration that the Commissioner paid the later grant.
