Part 1
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Tasmania act
This Act amends the First Home Owner Grant Act 2000 and the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017, is treated as commencing on 30 June 2025, and is repealed one year after Royal Assent. The amendments are recorded as incorporated into the authorised versions of those two Acts, so the immediate effects fall on first home‑buyer grant applicants, employers claiming payroll rebates (including for apprentices/trainees/young employees), and the agencies that administer those schemes.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Taxation and Related Legislation (First Home Owner and Payroll Relief) Act 2025.
This Act may be cited as the Taxation and Related Legislation (First Home Owner and Payroll Relief) Act 2025 .
This Act is taken to have commenced on 30 June 2025.
This Act is repealed on the first anniversary of the day on which it received the Royal Assent.
4.
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
**
5.
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
**
6.
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
7.
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
**
8.
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
**
9.
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
Sourced from Tasmanian Legislation Online (legislation.tas.gov.au), CC BY 4.0.
This Act may be cited as the Taxation and Related Legislation (First Home Owner and Payroll Relief) Act 2025 .
This Act is taken to have commenced on 30 June 2025.
This Act is repealed on the first anniversary of the day on which it received the Royal Assent.
4.
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
**
5.
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
**
6.
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
7.
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
**
8.
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
**
9.
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .