Housing Grants Appeals

Below is a listing of appeals heard by the South Australian Civil & Administration Tribunal (SACAT) in relation to housing grant matters since August 2017.

Williams v Treasurer for the State of South Australia, Commissioner for State Taxation (2017/SA001110)
Date of Decision: 8 August 2017 Orders: 1. The Tribunal affirms the decisions under review. Decision: The Tribunal affirmed the decisions of the Treasurer and Commissioner of State Taxation to deny an application for the Housing Construction Grant (HCG) on the basis that the applicant did not commence an eligible transaction during the eligibility period. The ‘Supervision Only (Project Management) Housing Work Contract’ executed by the applicant was not a ‘comprehensive home building contract’ for the purposes of the HCG. As such, the applicant was classified as an owner builder whose eligible transaction did not commence until foundations were laid. The Tribunal also concluded that there was no sufficient reason to exercise the statutory discretion to vary the applicant’s transaction commencement date (to make it the date of the contract). Executive Member Stevens stated that the date of the applicant’s contract bore no relation to the date when foundations were laid and that such an exercise of the discretion would potentially circumvent the legislative distinction between applicants who enter into comprehensive home building contracts and those who are owner builders. Catchwords: HOUSING CONSTRUCTION GRANT – comprehensive home building contract – supervision only contract – eligible transaction – owner builder – transaction commencement date Case Summary: Decision not published in this case.

Williams v Treasurer for the State of South Australia, Commissioner for State Taxation (2017/SA001110)

Date of Decision: 8 August 2017

Orders: 1. The Tribunal affirms the decisions under review.

Decision: The Tribunal affirmed the decisions of the Treasurer and Commissioner of State Taxation to deny an application for the Housing Construction Grant (HCG) on the basis that the applicant did not commence an eligible transaction during the eligibility period.

The ‘Supervision Only (Project Management) Housing Work Contract’ executed by the applicant was not a ‘comprehensive home building contract’ for the purposes of the HCG. As such, the applicant was classified as an owner builder whose eligible transaction did not commence until foundations were laid.

The Tribunal also concluded that there was no sufficient reason to exercise the statutory discretion to vary the applicant’s transaction commencement date (to make it the date of the contract). Executive Member Stevens stated that the date of the applicant’s contract bore no relation to the date when foundations were laid and that such an exercise of the discretion would potentially circumvent the legislative distinction between applicants who enter into comprehensive home building contracts and those who are owner builders.

Catchwords: HOUSING CONSTRUCTION GRANT – comprehensive home building contract – supervision only contract – eligible transaction – owner builder – transaction commencement date

Case Summary: Decision not published in this case.