The appellant appealed an administrative penalty order (APO) of $315,925.50 issued under the New Home Construction Licensing Act, 2017 for offering to sell and selling new homes without a licence and without home warranty enrolment.
The appellant argued the assessor's calculation of the monetary benefit amount was unreasonable because it divided land acquisition costs between sold and unsold subdivided lots, rather than attributing the full cost to the first sold lot.
The Licence Appeal Tribunal dismissed the appeal, finding the assessor's purposive approach to calculating the monetary benefit and base penalty was reasonable and aligned with the consumer protection objectives of the legislation.