Green v Commissioner of State Revenue (Review and Regulation) [2018] VCAT 640
Background
The Commissioner imposed a penalty under s48(2) of the FHOG Act on the basis that these were paid 'as a result of the Applicant's dishonesty'. The Applicant denied she was dishonest, but rather a victim of a dishonest builder.
Decision
On 24 April 2018, the Tribunal reduced the penalty to nil because it was not satisfied that the amounts were paid as a result of the Applicant’s dishonesty.
Further, the Tribunal found it has no power to remit interest or to order repayment in instalments in First Home Owners Grant cases.
