This matter concerned an application for a First Home Owner Grant and whether the applicant had complied with the residency requirements set out in section 12 of the First Home Owner Grant Act 2000. Although the case turned on its facts, of relevance to other grant matters, delivering its judgment on 15 July 2010 the Tribunal confirmed that the case of Chief Commissioner of State Revenue v Ferrington (2004) 57 ATR 170 accurately states the principles that should be followed to decide whether the applicant occupied the property as his principal place of residence and noted that it had referred to those principles in Boots v Commissioner of State Revenue [2004] VCAT 2549. It then considered each of those principles in turn in light of the facts of this case and concluded that the applicant had not complied with section 12.