Part 5 — Transitional provisions
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Transitional provision for Finance Legislation Amendment (Emergency Relief) Act 2022 86
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Transitional provision for Emergency Management Amendment (Temporary COVID‑19 Provisions) Act 2022 86
Notes
Compilation table 87
Other notes 89
Defined terms
An Act to encourage and assist home ownership by establishing a scheme for the payment of grants to first home owners.
Part 1 — Preliminary
1. Short title
This Act may be cited as the First Home Owner Grant Act 2000.
2. Commencement
This Act comes into operation on 1 July 2000.
3. Terms used
(1) In this Act, unless the contrary intention appears —
application means an application for a first home owner grant;
Australian citizen has the meaning given by section 7A;
authorised investigator means a person appointed to be an authorised investigator under section 36;
building includes part of a building;
cap amount has the meaning given by section 14AD;
commencement date, in relation to a transaction, has the meaning given by section 14AA;
Commissioner means the Commissioner of State Revenue;
Commissioner’s website means a website maintained by or on behalf of the Commissioner;
completed, in relation to a transaction, has the meaning given by section 14AA;
comprehensive home building contract means a contract under which a builder undertakes to build a home on land from the inception of the building work to the point where the home is ready for occupation and if, for any reason, the work to be carried out under such a contract is not completed, includes any further contract under which the work is to be completed;
consideration, in relation to a transaction, has the meaning given by section 14AB;
corresponding Commissioner, in relation to a corresponding law, means the person responsible for administering the corresponding law;
corresponding law means an Act of another State, or a Territory, corresponding to this Act;
de facto partner, in relation to an applicant for a first home owner grant, means a person who, on the commencement date of the transaction to which the application relates, is living in a de facto relationship with the applicant and has lived on that basis with the applicant for at least 2 years;
eligibility criteria means the criteria set out in Part 2 Division 2 for determining whether an applicant for a first home owner grant is eligible for the grant;
eligible transaction has the meaning given by section 14;
established home means a home that is not a new home or a substantially renovated home;
first home owner grant means a grant authorised under section 18;
first home owner grant scheme means the scheme for payment of first home owner grants established under this Act;
grant relief declaration has the meaning given in section 64B(2);
grant relief measure has the meaning given in section 64A(1);
guardian, in relation to a person under a legal disability, means —
(a) a trustee who holds property on trust for the person under an instrument of trust or by order or direction of a court or tribunal; or
(b) an administrator of the person’s estate appointed under the Guardianship and Administration Act 1990;
home has the meaning given by section 4;
identity card means an identity card issued to an authorised investigator under section 36;
new home means a home that has not been previously occupied or sold as a place of residence;
option to purchase includes a right of pre‑emption or a right of first refusal;
owner, in relation to —
(a) a home, has the meaning given by section 5;
(b) land, means a person who has a relevant interest in the land;
owner builder means an owner of land who builds a home, or has a home built, on the land without entering into a comprehensive home building contract;
permanent resident has the meaning given by section 7B;
premises means —
(a) land (whether built on or not); or
(b) a building or structure on land; or
(c) a vehicle,
and includes a part of premises;
property means —
(a) a home; or
(b) land; or
(c) a relevant interest in land;
Registrar means the Registrar of Titles or the Registrar of Deeds and Transfers;
relevant interest means an interest in land mentioned in a paragraph of subsection (1) of section 6 (as read with subsection (2) of that section);
relevant material means an instrument, record or thing relevant to determining —
(a) whether an application under this Act or a corresponding law for a first home owner grant has been properly made; or
(b) whether an objection to a decision made under this Act or a corresponding law should be upheld; or
(c) whether an applicant to whom, or for whose benefit, a first home owner grant has been paid under this Act or a corresponding law was eligible for the grant; or
(d) whether a condition on which a first home owner grant has been paid under this Act or a corresponding law has been complied with; or
(e) any other matter related to the administration or enforcement of this Act or a corresponding law;
repayment arrangement means an arrangement approved under section 52;
required residence period has the meaning given by section 13(2);
residence requirements means —
(a) the requirement under section 13(1) for the applicant to occupy the home as the applicant’s principal place of residence for the required residence period; and
(b) the requirement under section 13(4) for the applicant to begin the required residence period within the take‑up period;
residential property has the meaning given by subsection (2);
spouse has the meaning affected by section 7;
substantially renovated home means a renovated home that is the subject of a contract for purchase where —
(a) the sale of the home under that contract is, under the A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth), a taxable supply as a sale of new residential premises within the meaning of section 40‑75(1)(b) of that Act; and
(b) the home, as so renovated, has not been previously occupied or sold as a place of residence;
take‑up period has the meaning given by section 13(5);
taxation law means a law of the Commonwealth or a State or Territory for the assessment or imposition of a tax;
the home, in relation to an applicant or an application, means the home acquired or to be acquired under the eligible transaction to which the application relates;
total value, in relation to a transaction, has the meaning given by section 14AC(1);
transaction means —
(a) a contract for the purchase of a home in the State; or
(b) a comprehensive home building contract made by the owner of land in the State, or a person who will on completion of the contract be the owner of land in the State, to have a home built on the land; or
(c) the building of a home in the State by an owner builder;
unencumbered value has the meaning given by section 14AE(1).
(2) For the purposes of this Act, land in Australia is residential property at a particular time if there is, at that time, a building on the land lawfully occupied as a place of residence or suitable for occupation as a place of residence.
[Section 3 amended: No. 61 of 2000 s. 7(1) and 8(1); No. 28 of 2003 s. 61; No. 52 of 2004 s. 4; No. 55 of 2004 s. 373; No. 27 of 2009 s. 8 and 15; No. 17 of 2010 s. 18; No. 10 of 2013 s. 41; No. 27 of 2015 s. 4; No. 1 of 2022 s. 10.]
4. Term used: home
A home is a building, affixed to land, that —
(a) may lawfully be used as a place of residence; and
(b) is, in the Commissioner’s opinion, a suitable building for use as a place of residence.
5. Terms used: owner, home owner
A person is an owner of a home or a home owner if the person has a relevant interest in land on which a home is built.
6. Term used: relevant interest
(1) Subject to subsection (2), a relevant interest in land is —
(a) an estate in fee simple in the land; or
(b) a life estate, approved by the Commissioner, in the land; or
(ba) a strata lease of the land, as defined in the Strata Titles Act 1985 section 3(1);
(c) a lease in perpetuity of the land granted by the Commonwealth or the State; or
(d) a leasehold interest in the land granted by the Commonwealth or the State that may be converted under the terms of the lease or by statute into an estate in fee simple; or
(e) an interest as purchaser under a contract for the purchase from the Commonwealth or the State of an estate in fee simple in the land by instalments; or
(f) a licence or right of occupancy granted by the Commonwealth, the State or a local government that gives, in the Commissioner’s opinion, the licensee or the holder of the right reasonable security of tenure; or
(g) an interest in a company’s shares if the Commissioner is satisfied that —
(i) the interest entitles the holder of the interest to exclusive occupation of a specified home owned by the company; and
(ii) the value of the shares is not less than the value of the company’s interest in the home;
or
(h) an interest prescribed by the regulations to be a relevant interest.
(2) Subject to subsection (3) —
[(a) and (b) deleted]
(c) an equitable interest is not a relevant interest unless it is the interest of a person under a legal disability for whom a guardian holds the interest on trust.
(3) Without limiting paragraph (h) of subsection (1), regulations referred to in that paragraph may prescribe an interest (a non‑conforming interest) to be a relevant interest —
(a) even though the interest does not conform with subsection (2); and
(b) even though the interest may not be recognised at law or in equity as an interest in land.
(4) If a first home owner grant is authorised to be paid in consequence of a non‑conforming interest being prescribed as a relevant interest, the Commissioner may impose appropriate conditions on the payment of the grant to ensure its recovery if any criteria prescribed by the regulations about future conduct or events are not satisfied.
[Section 6 amended: No. 26 of 2005 s. 4; No. 16 of 2017 s. 4; No. 30 of 2018 s. 140.]
7. Term used: spouse
(1) A person is the spouse of an applicant for a first home owner grant if, on the commencement date of the transaction to which the application relates, the person is married to the applicant.
(2) If the Commissioner is satisfied at the time of deciding an application for a first home owner grant that —
(a) an applicant is married but is living apart from the person to whom the applicant is married; and
(b) the applicant and that person have no intention of again living together as a couple,
the person to whom the applicant is married is taken not to be the applicant’s spouse.
[Section 7 amended: No. 61 of 2000 s. 4; No. 28 of 2003 s. 62; No. 27 of 2009 s. 15.]
7A. Term used: Australian citizen
(1) A person is an Australian citizen for the purposes of an application for a first home owner grant if the person is an Australian citizen under the Australian Citizenship Act 1948 of the Commonwealth.
(2) The amendments to this section in the Revenue Laws Amendment Act (No. 2) 2012 section 27(1) do not have effect in relation to a transaction with a commencement date prior to the day on which that section came into operation.
[Section 7A inserted: No. 61 of 2000 s. 7(2); amended: No. 27 of 2009 s. 15; No. 32 of 2012 s. 27.]
7B. Term used: permanent resident
(1) A person is a permanent resident for the purposes of an application for a first home owner grant if —
(a) the person is —
(i) the holder of a permanent visa within the meaning of section 30 of the Migration Act 1958 of the Commonwealth; or
(ii) a New Zealand citizen who is the holder of a special category visa within the meaning of section 32 of the Migration Act 1958 of the Commonwealth;
and
(b) the person has satisfied the Commissioner that he or she intends to reside permanently in Australia.
(2) The amendments to this section in the Revenue Laws Amendment Act (No. 2) 2012 section 28(1) do not have effect in relation to a transaction with a commencement date prior to the day on which that section came into operation.
[Section 7B inserted: No. 61 of 2000 s. 8(2); amended: No. 27 of 2009 s. 15; No. 32 of 2012 s. 28.]
Part 2 — First home owner grant
Division 1 — Entitlement to grant
8. Entitlement to grant
(1) A first home owner grant is payable on an application under this Act if —
(a) the applicant or, if there are 2 or more of them, each of the applicants complies with the eligibility criteria; and
(b) the transaction for which the grant is sought —
(i) is an eligible transaction; and
(ii) has been completed.
(2) Despite subsection (1)(a), an applicant need not comply with the eligibility criteria to the extent the applicant is exempted from compliance by section 9A(2), 10(2) or 13(6).
(3) Only one first home owner grant is payable for the same eligible transaction.
[Section 8 amended: No. 52 of 2004 s. 5.]
Division 2 — Eligibility criteria (applicants)
9. Criterion 1 — applicant to be a natural person
An applicant for a first home owner grant must be a natural person.
9A. Criterion 1A — applicant to be at least 18 years of age
(1) An applicant for a first home owner grant must be at least 18 years of age.
(2) The Commissioner may exempt an applicant from the requirement to be at least 18 years of age if the Commissioner is satisfied that —
(a) the applicant intends to comply with the residence requirements to the extent that the applicant is required to do so; and
(b) the application does not form part of a scheme to circumvent limitations on, or requirements affecting, eligibility for or entitlement to a first home owner grant.
(3) When deciding whether to exempt an applicant from the requirement, the Commissioner must take into account —
(a) the circumstances in which the eligible transaction was entered into, including any financial or familial arrangements; and
(b) the circumstances in which the application is made, including the role and involvement of a guardian, trustee or other person acting with or on behalf of the applicant, including the eligibility of the guardian, trustee or other person for a first home owner grant.
[Section 9A inserted: No. 52 of 2004 s. 6.]
10. Criterion 2 — applicant to be Australian citizen or permanent resident
(1) Subject to subsection (2), an applicant for a first home owner grant must be an Australian citizen or a permanent resident.
(2) If an application is made by joint applicants and one of the applicants is an Australian citizen or a permanent resident, it is not necessary for any other to be an Australian citizen or permanent resident.
11. Criterion 3 — except in certain circumstances, applicant or applicant’s spouse or de facto partner must not have received another grant
(1) Subject to subsection (2), an applicant (the applicant) is ineligible if —
(a) the applicant or the applicant’s spouse or de facto partner has been a party to another application under this Act or a corresponding law; and
(b) a first home owner grant (the other grant) has been paid on the other application.
(2) The applicant is not ineligible —
(a) if the other grant was paid back under the conditions on which it was made; or
(b) if —
(i) the Commissioner or, if the other grant was under a corresponding law, the authority responsible for administering that corresponding law, was notified by an applicant for the other grant that a requirement relating to residence in the home for which the other grant was paid had not been complied with; and
(ii) the other grant was paid back; and
(iii) in the Commissioner’s opinion, the circumstances do not warrant the applicant’s being rendered ineligible.
(3) For the purposes of subsection (2) a grant is not to be regarded as having been paid back unless any penalty or interest payable in relation to the grant has also been paid.
[Section 11 inserted: No. 52 of 2004 s. 7.]
12. Criterion 4 — applicant or applicant’s spouse or de facto partner must not have had relevant interest in residential property
(1) An applicant is ineligible if the applicant or the applicant’s spouse or de facto partner has, before 1 July 2000, held —
(a) a relevant interest in residential property in the State, other than a relevant interest held subject to a trust; or
(b) an interest in residential property in another State or a Territory that is a relevant interest under the corresponding law of that State or Territory.
(2) To work out for the purposes of subsection (1) whether an applicant held a relevant interest (within the meaning of this Act or a corresponding law) in residential property at a particular time, any deferment of the applicant’s right of occupation because the property was subject to a lease is to be disregarded.
(3) An applicant is also ineligible if, before the commencement date of the transaction to which the application relates, the applicant or the applicant’s spouse or de facto partner —
(a) held a relevant interest in residential property in the State, other than a relevant interest held subject to a trust, or an interest in residential property in another State or a Territory that is a relevant interest under the corresponding law of that State or Territory; and
(b) occupied the property as a place of residence —
(i) before 1 July 2004; or
(ii) for a continuous period of at least 6 months that began on or after 1 July 2004.
[Section 12 amended: No. 61 of 2000 s. 6; No. 13 of 2003 s. 4; No. 28 of 2003 s. 64; No. 52 of 2004 s. 8; No. 27 of 2009 s. 15; No. 16 of 2017 s. 5.]
13. Criterion 5 — residence requirements
(1) An applicant for a first home owner grant must occupy the home as the applicant’s principal place of residence for the required residence period.
(2) For the purposes of subsection (1) the required residence period is —
(a) a continuous period of at least 6 months; or
(b) if a shorter period is approved by the Commissioner under subsection (6A)(a) in relation to the applicant, that shorter period.
[(3) deleted
(4) The applicant must begin the required residence period within the take‑up period.
(5) For the purposes of subsection (4) the take‑up period is —
(a) the period of 12 months after completion of the eligible transaction; or
(b) if a longer period is approved by the Commissioner under subsection (6A)(b) in relation to the applicant, that longer period.
(6A) The Commissioner —
(a) may approve of the applicant complying with subsection (1) for a period of less than 6 months if, in the Commissioner’s opinion, there are good reasons why the applicant cannot comply with subsection (1) for a period of 6 months; and
(b) may approve of the applicant complying with subsection (4) within a period of more than 12 months if, in the Commissioner’s opinion, there are good reasons why the applicant cannot comply with subsection (4) within a period of 12 months.
(6) The Commissioner may exempt an applicant from the residence requirements if —
(a) the applicant is one of 2 or more joint applicants for a first home owner grant; and
(b) at least one of the applicants complies with the residence requirements; and
(c) there are, in the Commissioner’s opinion, good reasons to exempt the applicant from the residence requirements.
(7) The Commissioner may exercise a power under subsection (6A) or (6) at any time including at a time when the applicant has not complied with a residence requirement.
(8) If the Commissioner exercises a power under subsection (6A), the required residence period or take‑up period, as the case requires, is taken always to have been the period approved by the Commissioner.
(9) If the Commissioner exercises a power under subsection (6), the applicant is taken always to have been exempt from the residence requirements.
[Section 13 inserted: No. 52 of 2004 s. 9; amended: No. 29 of 2012 s. 10.]
13A. Criterion 6 — applicant must not have been convicted of an offence under this Act
An applicant is ineligible if the applicant has been convicted of an offence under this Act or a corresponding law.
[Section 13A inserted: No. 52 of 2004 s. 10.]
13B. Criterion 7 — applicant must not hold relevant interest as trustee
(1) An applicant is ineligible in relation to a transaction if the applicant owns or will, on completion of the transaction, own the home in circumstances where the applicant holds the relevant interest as a trustee.
(2) Subsection (1) does not apply if the applicant —
(a) holds part of the relevant interest as a trustee for the Commonwealth or Housing Australia under a Help to Buy arrangement; and
(b) does not otherwise hold any part of the relevant interest as a trustee.
Help to Buy arrangement has the meaning given in the Help to Buy Act 2024 (Commonwealth) section 6;
Housing Australia has the same meaning as in the Housing Australia Act 2018 (Commonwealth).
[Section 13B inserted: No. 16 of 2017 s. 6; amended: No. 22 of 2025 s. 18.]
Division 3 — Eligible transactions
Subdivision 1 — Eligible transactions
[Heading inserted: No. 14 of 2001 s. 4.]
14. Eligible transaction
(1) An eligible transaction is a transaction —
(a) with a commencement date on or after 1 July 2000; and
(b) that has a total value that is less than or equal to any cap amount that applies —
(i) in the case of a contract — on the commencement date; or
(ii) in the case of the building of a home by an owner builder — on the date the transaction is completed.
(2) A contract is a contract for the purchase of a home if it is a contract for the acquisition of a relevant interest in land on which a home is built.
(3) Unless the contract is declared under subsection (4) to be an eligible transaction, a contract is not an eligible transaction if —
(a) in the case of a contract to purchase a home — the purchaser had an option to purchase the home granted before 1 July 2000, or the vendor had an option to require the purchaser to purchase the home granted before that date; or
(b) in the case of a comprehensive home building contract — either party had a right or option granted before 1 July 2000 to require the other party to enter into the contract.
(4) The Commissioner may declare a contract to which, apart from this subsection, subsection (3) would apply to be an eligible transaction if the Commissioner is of the opinion that the contract does not have the effect of circumventing limitations on, or requirements affecting, eligibility for or entitlement to a first home owner grant.
(5A) A contract is not an eligible transaction if —
(a) it is for the purchase of an established home; and
(b) it has a commencement date on or after the day on which the Revenue Laws Amendment Act 2015 Part 2 Division 1 comes into operation.
(5) If the commencement date of the building of a home by an owner builder is before the date the First Home Owner Grant Amendment Act 2009 section 9 comes into operation no cap amount applies to the transaction.
[Section 14 amended: No. 27 of 2009 s. 9; No. 27 of 2015 s. 5.]
14AA. Commencement and completion of transaction
(1) The commencement date of a transaction is —
(a) in the case of a contract — the date when the contract is made; or
(b) in the case of the building of a home by an owner builder —
(i) the date when laying the foundations for the home begins; or
(ii) another date (on or after 1 July 2000) the Commissioner considers appropriate in the circumstances of the case.
(2) Subject to any qualifications prescribed by the regulations, a transaction is completed when —
(a) in the case of a contract for the purchase of a home — the purchaser acquires the relevant interest in land on which the home is built; or
(b) in the case of a contract to have a home built — the building is ready for occupation as a place of residence; or
(c) in the case of the building of a home by an owner builder — the building is ready for occupation as a place of residence.
(3) If a person purchases a movable building and intends to use it as a place of residence on land in which the person has a relevant interest but on which the building is not situated at the time of purchase —
(a) this Act applies as if the person were an owner builder building a home on the land; and
(b) the commencement date of the transaction is taken to be the date of the contract to purchase the movable building; and
(c) the transaction is taken to be completed when the movable building is ready for occupation as a place of residence on land in which the purchaser has a relevant interest.
[Section 14AA inserted: No. 27 of 2009 s. 10; amended: No. 27 of 2015 s. 6; No. 16 of 2017 s. 7.]
14AB. Term used: consideration
The consideration for a transaction is —
(a) in the case of a contract for the purchase of a home — the consideration for the purchase; or
(b) in the case of a comprehensive home building contract — the total consideration payable for the building work; or
(c) in the case of the building of a home by an owner builder — the actual costs to the owner of carrying out the work, excluding any allowance for the owner builder’s own labour.
[Section 14AB inserted: No. 27 of 2009 s. 10.]
14AC. Term used: total value
(1) The total value of a transaction is —
(a) in the case of a contract for the purchase of a home, the greater of —
(i) the consideration for the transaction; and
(ii) the unencumbered value, at the commencement date, of the property the subject of the transaction;
or
(b) in the case of a comprehensive home building contract, the amount calculated by adding —
(i) the consideration for the transaction; and
(ii) the value, at the commencement date, of the relevant interest in the land on which the home is to be built;
or
(c) in the case of the building of a home by an owner builder, the amount calculated by adding —
(i) the unencumbered value, at the date the transaction is completed, of the home; and
(ii) the value, at the date the transaction is completed, of the relevant interest in the land on which the home is built.
(2) For the purposes of subsections (1)(b)(ii) and (1)(c)(ii) the value of a relevant interest in land is the greater of —
(a) the consideration paid for the interest; and
(b) the unencumbered value of the interest.
[Section 14AC inserted: No. 27 of 2009 s. 10.]
14AD. Term used: cap amount
The cap amount that applies in respect of a transaction is —
(a) in relation to a home south of the 26th parallel of South Latitude, $750 000; or
(b) in relation to a home north of the 26th parallel of South Latitude, $1 000 000,
except that the regulations may prescribe another amount as the cap amount for the purposes of paragraph (a) or (b).
[Section 14AD inserted: No. 27 of 2009 s. 10.]
14AE. Term used: unencumbered value
(1) The unencumbered value of property is the value of the property determined without regard to —
(a) any encumbrance to which the property is subject, whether contingently or otherwise; or
(b) any arrangement —
(i) the parties to which are not dealing with each other at arm’s length; and
(ii) that results in the reduction of the value of the property;
or
(c) any scheme or arrangement for which a significant purpose of any party to the scheme or arrangement was, in the opinion of the Commissioner, the reduction of the value of the property; or
(d) where the property is held by a person on trust as guardian for another person who is under a legal disability — the liabilities of the trust, including the liability to indemnify the trustee.
(2) For the purposes of subsection (1)(c), the Commissioner may have regard to —
(a) the duration of the scheme or arrangement before the commencement date of the transaction to which the property relates; and
(b) whether there is any commercial efficacy to the making of the scheme or arrangement other than to reduce the value of the property; and
(c) any other matters the Commissioner considers relevant.
[Section 14AE inserted: No. 27 of 2009 s. 10.]
Subdivision 2 — Special eligible transactions
[Heading inserted: No. 14 of 2001 s. 5.]
14A. Terms used
In this Subdivision —
cut‑off date, of a special eligible transaction that is a class 6 or class 7 eligible transaction, means whichever is the later of —
(a) 31 December 2009; or
(b) such date, if any, as is prescribed for the purposes of this definition;
relevant date of a special eligible transaction means —
(a) in relation to a class 1 eligible transaction — 1 May 2003; or
(b) in relation to a class 2 eligible transaction — 1 January 2004; or
(c) in relation to a class 3 eligible transaction — 1 July 2004; or
(da) in relation to a class 5 eligible transaction — 1 April 2011; or
(d) in relation to a class 7 eligible transaction — the date that is 18 months after the cut‑off date applicable at the commencement date of the eligible transaction; or
(e) in relation to a class 8 eligible transaction — 1 July 2019;
special eligible transaction means an eligible transaction of a class referred to in section 14B.
[Section 14A inserted: No. 27 of 2009 s. 4; amended: No. 10 of 2013 s. 42; No. 16 of 2017 s. 8.]
14B. Special eligible transactions
(1) A class 1 eligible transaction is an eligible transaction the commencement date of which is not before 9 March 2001 and not after 8 October 2001 that is —
(i) the building work begins within 16 weeks after the commencement date, or any longer period that the Commissioner allows for delay caused by circumstances beyond the control of the parties; and
(ii) the contract provides to the effect that the building work must be completed within 12 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 12 months after it begins;
or
(c) the building of a new home by an owner builder if the eligible transaction is completed before 1 May 2003.
(1a) A class 2 eligible transaction is an eligible transaction the commencement date of which is not before 9 October 2001 and not after 31 December 2001 that is —
(i) the building work begins within 26 weeks after the commencement date, or any longer period that the Commissioner allows for delay caused by circumstances beyond the control of the parties; and
(ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins;
or
(c) the building of a new home by an owner builder if the eligible transaction is completed before 1 January 2004.
(1b) A class 3 eligible transaction is an eligible transaction the commencement date of which is not before 1 January 2002 and not after 30 June 2002 that is —
(i) the building work begins within 26 weeks after the commencement date, or any longer period that the Commissioner allows for delay caused by circumstances beyond the control of the parties; and
(ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins;
or
(c) the building of a new home by an owner builder if the eligible transaction is completed before 1 July 2004.
(2) A class 4 eligible transaction is an eligible transaction the commencement date of which is not before 14 October 2008 and not after 30 September 2009 that is a contract for the purchase of an established home.
(3) A class 5 eligible transaction is an eligible transaction the commencement date of which is not before 14 October 2008 and not after 30 September 2009 that is —
(ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins;
or
(4A) A class 6 eligible transaction is an eligible transaction the commencement date of which is not before 1 October 2009 and not after the cut‑off date that is a contract for the purchase of an established home.
(4B) A class 7 eligible transaction is an eligible transaction the commencement date of which is not before 1 October 2009 and not after the cut‑off date that is —
(ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins;
or
(4C) A class 8 eligible transaction is an eligible transaction the commencement date of which is not before 1 January 2017 and not after 30 June 2017 that is —
(ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins;
or
(4) If the Commissioner is satisfied that a delay in building work is caused by circumstances beyond the control of the parties, the Commissioner may extend —
(a) the period within which the building work is to begin under subsection (3)(b)(i), (4B)(b)(i) or (4C)(b)(i); or
(b) the period within which the building work is to be completed under subsection (3)(b)(ii), (3)(c), (4B)(b)(ii), (4B)(c), (4C)(b)(ii), (4C)(c) or (6)(a).
(5) For the purposes of this section, building work —
(a) begins on —
(i) the date when laying the foundations for the home begins; or
(ii) another date the Commissioner considers appropriate in the circumstances of the case;
and
(b) is completed when the building is ready for occupation as a home.
(6) The following eligible transactions are not special eligible transactions —
(a) a contract for the purchase of a new home or a substantially renovated home on a proposed lot on a proposed plan of subdivision of land (including for a community titles scheme or amendment of a community titles scheme under the Community Titles Act 2018 or for a strata titles scheme or amendment of a strata titles scheme under the Strata Titles Act 1985) unless the contract provides to the effect that the building work must be completed before the relevant date or, if the contract does not provide for a completion date for the building work, it is completed before the relevant date;
(b) a contract that the Commissioner is satisfied replaces a contract to purchase the same home, or replaces a comprehensive home building contract to build the same or a substantially similar home, if the replaced contract was made —
(i) before 9 March 2001, in respect of a class 1, class 2 or class 3 eligible transaction; or
(ii) before 14 October 2008, in respect of a class 4, class 5, class 6 or class 7 eligible transaction; or
(iii) before 1 January 2017, in respect of a class 8 eligible transaction.
[Section 14B inserted: No. 14 of 2001 s. 5; amended: No. 13 of 2003 s. 5; No. 27 of 2009 s. 5; No. 16 of 2017 s. 9; No. 30 of 2018 s. 141; No. 32 of 2018 s. 212.]
Division 4 — Application for the grant
15. Application for grant
(1) An application for a first home owner grant is to be made to the Commissioner.
(2) The application —
(a) is to be in a form approved by the Commissioner; and
(b) is to contain the information required by the Commissioner.
(3) An applicant must provide the Commissioner with any further information the Commissioner requires to decide the application.
(4) Information provided by an applicant in or in relation to an application must, if the Commissioner so requires, be verified by statutory declaration or supported by other evidence required by the Commissioner.
(5) The application may only be made within a period —
(a) beginning on the commencement date of the transaction to which the application relates; and
(b) ending 12 months after the completion of the transaction to which the application relates.
(6) However, the Commissioner may allow an application to be made before the application period.
(7) An applicant may, with the Commissioner’s consent, amend an application.
[Section 15 amended: No. 27 of 2009 s. 15.]
16. Interested persons
(1) All interested persons must be applicants, unless such a person is excluded from the operation of this subsection by the regulations.
(2) An applicant must be an interested person.
interested person, in relation to an application for a first home owner grant, means a person who is, or will be, on completion of the transaction to which the application relates, an owner of the relevant home.
[Section 16 amended: No. 27 of 2009 s. 15.]
17. Application on behalf of person under legal disability
(1) An application may be made on behalf of a person under a legal disability by a guardian.
(2) For the purpose of determining eligibility, the person under the legal disability is taken to be the applicant.
Division 5 — Decision on application
18. Commissioner to authorise payment of grant
(1) If the Commissioner is satisfied that a first home owner grant is payable on an application, the Commissioner must authorise the payment of the grant.
(2) Despite section 8(1)(b)(ii), the Commissioner may authorise the payment of a first home owner grant before the completion of the eligible transaction if the Commissioner is satisfied that —
(a) there are good reasons for doing so; and
(b) the interests of the State can be adequately protected by conditions requiring repayment of the grant if —
(i) the transaction is not completed within a reasonable time; or
(ii) on completion of the transaction, the total value of the transaction exceeds the cap amount that applies in respect of the transaction.
(3) A payment authorised under subsection (2) is made on condition that, if the applicant becomes aware that the total value of the transaction exceeds, or will exceed, the cap amount that applies in respect of the transaction, the applicant must within 30 days after the day on which the applicant becomes so aware —
(a) give written notice of that fact to the Commissioner; and
(b) either repay the amount of the grant, or make an application under section 52(2) for the Commissioner to approve an arrangement for the repayment of the amount of the grant.
(4) In the case of a joint application, each joint applicant is individually liable to comply with subsection (3)(a) and (b), but compliance by any one or more of the joint applicants is taken to be compliance by both or all of them.
(5) The Commissioner may, by written notice, impose a penalty on an applicant if the applicant —
(a) does not comply with subsection (3)(b) within the 30 day period mentioned in subsection (3); or
(b) does not repay the amount of the grant in accordance with an arrangement approved for the purposes of subsection (3)(b).
(6) The amount of a penalty imposed under subsection (5) is not to exceed the amount that the applicant is required to repay under subsection (3).
(7) Subject to section 52, the amount of a penalty imposed under subsection (5) must be paid by the applicant within 28 days after the date on which notice of the penalty is given to the applicant.
[Section 18 amended: No. 27 of 2009 s. 11.]
19. Amount of grant
amendment day means the day on which the Revenue Laws Amendment Act 2013 section 43 comes into operation;
second amendment day means the day on which the Revenue Laws Amendment Act 2015 Part 2 Division 1 comes into operation.
(2A) If the commencement date of an eligible transaction is before amendment day, the amount of a first home owner grant is the lesser of the following —
(a) $7 000;
(b) the consideration for the transaction.
(2B) If the commencement date of an eligible transaction is on or after amendment day but before second amendment day, the amount of a first home owner grant is —
(a) in relation to a transaction that is a contract for the purchase of an established home, the lesser of the following —
(i) $3 000;
(ii) the consideration for the transaction;
or
(b) in relation to any other transaction, the lesser of the following —
(i) $10 000;
(ii) the consideration for the transaction.
(2CA) If the commencement date of an eligible transaction is on or after second amendment day, the amount of a first home owner grant is the lesser of the following —
(a) $10 000;
(b) the consideration for the transaction.
(2C) Despite subsections (2B) and (2CA), subsection (2A) applies to an eligible transaction with a commencement date on or after amendment day if the Commissioner is satisfied that the transaction has replaced —
(a) a contract made before amendment day to purchase the same home; or
(b) a comprehensive home building contract made before amendment day to build the same or a substantially similar home.
(2) Despite anything else in this section, the amount of a first home owner grant for an eligible transaction that is a special eligible transaction within the meaning of section 14A is the lesser of the following —
(a) the consideration for the special eligible transaction;
(b) the relevant amount.
relevant amount means —
(a) in the case of a class 1 or class 2 eligible transaction within the meaning of section 14B — $14 000; or
(b) in the case of a class 3 eligible transaction within the meaning of section 14B — $10 000; or
(c) in the case of a class 4 eligible transaction within the meaning of section 14B — $14 000; or
(d) in the case of a class 5 eligible transaction within the meaning of section 14B — $21 000; or
(e) in the case of a class 6 eligible transaction within the meaning of section 14B — $10 500; or
(f) in the case of a class 7 eligible transaction within the meaning of section 14B — $14 000; or
(g) in the case of a class 8 eligible transaction within the meaning of section 14B — $15 000.
[Section 19 amended: No. 14 of 2001 s. 6; No. 13 of 2003 s. 6; No. 27 of 2009 s. 6 and 15; No. 10 of 2013 s. 43; No. 27 of 2015 s. 7; No. 16 of 2017 s. 10.]
20. Payment of grant
(1) A first home owner grant is to be paid by electronic funds transfer, by cheque or in any other way the Commissioner thinks appropriate.
(2) A first home owner grant is to be paid to —
(a) the applicant; or
(b) another person to whom the applicant directs in writing that the grant be paid.
21. Payment in anticipation of compliance with residence requirement
(1) The Commissioner may authorise payment of a first home owner grant —
(a) in anticipation of compliance with the residence requirements; or
(b) if the requirement under section 13(4) has been complied with, in anticipation of compliance with the requirement under section 13(1),
if the Commissioner is satisfied that each applicant intends to comply with those requirements, or that requirement, to the extent that the applicant is required to do so.
(2) A payment authorised under subsection (1) is made on condition that, if an applicant —
(a) does not comply with the requirement under section 13(4); or
(b) becomes aware that the requirement under section 13(4) will not be complied with; or
(c) having complied with the requirement under section 13(4) —
(i) does not comply with the requirement under section 13(1); or
(ii) becomes aware that the requirement under section 13(1) will not be complied with,
the applicant must within 30 days after the relevant day —
(d) give written notice of that fact to the Commissioner; and
(e) either repay the amount of the grant, or make an application under section 52(2) for the Commissioner to approve an arrangement for the repayment of the amount of the grant.
relevant day means —
(a) for subsection (2)(a) — the day after the day on which the take‑up period ends;
(b) for subsection (2)(b) — the day on which the applicant first becomes aware that the requirement under section 13(4) will not be complied with;
(c) for subsection (2)(c)(i) — the day on which the applicant stops using the home as the applicant’s principal place of residence;
(d) for subsection (2)(c)(ii) — the day on which the applicant first becomes aware that the requirement under section 13(1) will not be complied with.
(4) In the case of a joint application, each joint applicant is individually liable to comply with subsection (2)(d) and (e), but compliance by any one or more of the joint applicants is taken to be compliance by both or all of them.
(5) The Commissioner may, by written notice, impose a penalty on an applicant if the applicant —
(a) does not comply with subsection (2)(e) within the 30 day period mentioned in subsection (2); or
(b) does not repay the amount of the grant in accordance with an arrangement approved for the purposes of subsection (2)(e).
(5a) The amount of a penalty imposed under subsection (5) is not to exceed the amount that the applicant is required to repay under subsection (2).
(6) Subject to section 52, the amount of a penalty imposed under subsection (5) must be paid by the applicant within 28 days after the date on which notice of the penalty is given to the applicant.
[Section 21 amended: No. 13 of 2003 s. 7; No. 52 of 2004 s. 11.]
22. Commissioner may impose conditions
(1) The Commissioner may authorise the payment of a first home owner grant on conditions the Commissioner considers appropriate.
(2) A condition imposed by the Commissioner (under this section or another provision of this Act) may require a person on whose application the first home owner grant is paid —
(a) to give written notice of non‑compliance with the condition within a period stated in the condition; and
(b) to repay the whole or part of the amount of the grant within a period stated in the condition.
(3) In the case of a joint application, each joint applicant is individually liable to comply with subsection (2)(a) and (b), but compliance by any one or more of the joint applicants is taken to be compliance by both or all of them.
(4) A person who fails to comply with a condition imposed by the Commissioner (under this section or another provision of this Act) commits an offence.
[Section 22 amended: No. 16 of 2017 s. 11.]
23. Death of applicant
(1) An application for a first home owner grant does not lapse because an applicant dies before the application is decided.
(2) If an applicant dies before the application is decided, the following provisions apply —
(a) if the deceased was one of 2 or more applicants and one or more applicants survive, the application is to be dealt with as if the surviving applicants were the sole applicants;
(b) in any other case, a first home owner grant, if payable on the application, is to be paid to the estate of the deceased.
(3) If the deceased applicant —
(a) had not complied with either of the residence requirements; or
(b) had complied with the requirement under section 13(4) but had not complied with the requirement under section 13(1),
but the Commissioner is satisfied that the applicant intended to do so, then the residence requirements are satisfied.
[Section 23 amended: No. 52 of 2004 s. 12.]
24. Power to correct decision
(1) If the Commissioner decides an application and is later satisfied, independently of an objection under this Act, that the decision is incorrect, the Commissioner may vary or reverse the decision.
(2) If, before a first home owner grant is paid to an applicant, the Commissioner is satisfied that —
(a) the decision to authorise the payment is incorrect; and
(b) the reversal of the decision would prejudice the applicant or another person because of having acted in reliance on that decision,
the Commissioner may authorise the payment to be made on condition that the applicant must within the period stated in the condition repay the amount of the grant.
(3) Subject to subsection (4), a decision cannot be varied or reversed under this section more than 5 years after it was made.
(4) If the Commissioner is satisfied that a decision was made on the basis of false or misleading information, the decision may be varied or reversed under this section at any time.
25. Notice of decision
(1) When the Commissioner decides an application, or decides to vary or reverse an earlier decision on an application, the Commissioner must give the applicant written notice of the decision.
(2) If the decision is to authorise the payment of a first home owner grant without conditions, the payment of the grant is sufficient notice of the decision.
(3) If the decision is to refuse an application, or to vary or reverse an earlier decision on an application, the Commissioner must state in the notice the reasons for the decision.
Division 6 — Objections and review
[Heading amended: No. 55 of 2004 s. 374.]
Subdivision 1 — Definitions
26. Terms used
In this Division —
decision on the application, in relation to an application for a first home owner grant, includes —
(a) a decision to vary or reverse an earlier decision; and
(b) a requirement under section 51(1) to repay an amount paid on the application; and
(c) a requirement to repay an amount paid on an application because of a failure to comply with a condition referred to in section 18(3) or 21(2); and
(d) an imposition of a penalty under section 18(5), 21(5) or 51(2) or (3); and
(e) a requirement under section 52A(1) to pay an amount of legal costs incurred by the Commissioner;
objector means a person who makes an objection under section 27.
[Section 26 amended: No. 13 of 2003 s. 8; No. 27 of 2009 s. 12 and 16; No. 16 of 2017 s. 12.]
Subdivision 2 — Objections
27. Right to object and procedure for making objections
(1) An applicant for a first home owner grant who is dissatisfied with the Commissioner’s decision on the application may object to the decision.
(2) An objection —
(a) is to be in writing; and
(b) is to set out fully and in detail the grounds of the objection; and
(c) is to be lodged with the Commissioner.
28. Time for lodging objection
(1) An objection to a decision on the application is to be lodged —
(a) within 60 days after the date on which notice of the decision is given to the objector; or
(b) in the case of a class 4, class 5, class 6 or class 7 eligible transaction within the meaning of section 14B, within 60 days after the later of —
(i) the date on which notice of the decision is given to the objector; or
(ii) the day on which the First Home Owner Grant Amendment Act 2009 receives the Royal Assent;
or
(c) in the case of a class 8 eligible transaction within the meaning of section 14B, within 60 days after the later of —
(i) the date on which notice of the decision is given to the objector; or
(ii) the day on which the First Home Owner Grant Amendment Act 2017 receives the Royal Assent.
(2) However, the Commissioner may, on application by the applicant, extend the time for lodging an objection.
(3) An application for an extension of time —
(a) must be made within 12 months after the day on which the objection was to have been lodged under subsection (1), but may be made before or after that day; and
(b) must set out in detail the grounds on which the applicant asks for an extension of time.
[Section 28 amended: No. 27 of 2009 s. 7; No. 32 of 2012 s. 29; No. 16 of 2017 s. 13.]
29A. Relationship with Duties Act 2008 and Taxation Administration Act 2003
(1) If, in relation to an application and a decision on the application —
(a) the Commissioner reassesses the amount of duty chargeable under the Duties Act 2008 on the transfer of the dutiable property to which the application relates on the basis that the transfer is not chargeable at a concessional rate of duty (under the Duties Act 2008 Chapter 2 Part 6 Division 3); and
(b) notice of the reassessment is issued on a day that is after the day on which notice of the decision under this Act is given,
the 60 day period referred to in section 28(1) of this Act and the 12 month period referred to in section 28(3) of this Act are to be increased by the number of days in the period commencing on the day after the day on which notice of the decision under this Act was given and ending on the day on which notice of the reassessment was issued.
(2) If, in relation to an application and a decision on the application —
(a) an applicant has made an objection to the decision under section 27; and
(b) the Commissioner reassesses the amount of duty chargeable under the Duties Act 2008 on the transfer of the dutiable property to which the application relates on the basis that the transfer is not chargeable at a concessional rate of duty (under the Duties Act 2008 Chapter 2 Part 6 Division 3),
the applicant is taken to have lodged an objection under the Taxation Administration Act 2003 to the reassessment.
(3) If an applicant is, by subsection (2), taken to have lodged an objection under the Taxation Administration Act 2003, the objection is —
(a) taken to comply with the requirements of section 35 and section 36(1) or (2) of that Act; and
(b) taken to have been lodged on the later of —
(i) the day on which the objection to the Commissioner’s decision on the application is lodged under this Act; and
(ii) the day on which notice of a reassessment of duty chargeable under the Duties Act 2008 on the transfer is issued.
(4) If, in relation to an application and a decision on the application —
(a) an applicant has made an application under section 28(2) of this Act for an extension of time for lodging an objection to the decision; and
(b) the decision means that the transfer of the dutiable property to which the application relates is not chargeable at a concessional rate of duty (under the Duties Act 2008 Chapter 2 Part 6 Division 3),
then, if the extension of time is granted, and the applicant makes an objection to the decision under section 27 of this Act, subsection (2) has effect in relation to the Duties Act 2008 and the Taxation Administration Act 2003 despite the applicant not having made an application under the Taxation Administration Act 2003 section 36(5) for an extension of time for lodging an objection to any reassessment that the Commissioner has made, or will make, of duty chargeable on the transfer.
(5) If, in relation to an application and a decision on the application —
(a) an applicant has made an objection to the decision under section 27; and
(b) the Commissioner reassesses the amount of duty chargeable under the Duties Act 2008 on the transfer of the dutiable property to which the application relates on the basis that the transfer is not chargeable at a concessional rate of duty (under the Duties Act 2008 Chapter 2 Part 6 Division 3); and
(c) notice of the reassessment is issued on a day that is after the day on which the applicant made the objection referred to in paragraph (a),
the 90 day and 120 day periods referred to in section 30A are to be increased by the number of days in the period commencing on the day after the day on which the objection was lodged with the Commissioner under this Act and ending on the day on which notice of the reassessment was issued.
(6) If, in relation to an application and a decision on the application, an applicant —
(a) makes an objection to the decision under section 27; and
(b) makes an objection under the Taxation Administration Act 2003 to any reassessment that the Commissioner has made, or will make, of duty chargeable under the Duties Act 2008 on the transfer of the dutiable property to which the application relates,
the objection under the Taxation Administration Act 2003 is taken to have been lodged on the day determined under subsection (3)(b).
(7) If a term used in this section is given a meaning in the Duties Act 2008 or the Taxation Administration Act 2003, it has the same meaning in this section unless the contrary intention appears.
(8) In this section, a reference to the transfer of dutiable property includes a reference to an agreement for the transfer of the property.
[Section 29A inserted: No. 32 of 2012 s. 30.]
29. Consideration of objection
(1) The Commissioner must consider an objection and must make a decision on the objection on the basis of —
(a) the grounds set out in the written objection and any other relevant written material submitted by the objector; and
(b) any information obtained by the Commissioner in the course of investigating the objection.
(2) The onus of establishing that the decision on the application to which an objection relates is incorrect lies on the objector.
30A. Time limit for making decision on objection
(1) The Commissioner must make a decision on an objection within the decision period calculated under subsection (2).
(2) The decision period is the initial period of 90 days beginning on the day the objection is lodged with the Commissioner, plus the number of days equal to the number of days the Commissioner needs (whether the needed days fall during or after the initial 90 day period) —
(a) to obtain from the objector information that the Commissioner reasonably requires to make a decision on the objection; or
(b) to consider any information provided by the objector after the objection was lodged; or
(c) to obtain any advice and assistance from an external agency that the Commissioner reasonably requires to make a decision on the objection.
(3) The Commissioner must notify the objector, before the end of the initial 90 day period, of any periods by which the decision period has been extended up to the time of notification and, if further delays extending the decision period occur after the initial notification, must keep the objector reasonably informed about the extent and the reasons for the further delays.
(4) If the Commissioner fails to make a decision on an objection within 120 days after the day that the objection was lodged with the Commissioner, the objector may, by written notice given to the Commissioner, require the Commissioner to apply to the State Administrative Tribunal for directions as to any or all of the matters referred to in this section, including but not limited to —
(a) the length of the decision period;
(b) the time for the objector to comply with a request for information;
(c) the information to be provided by the objector;
(d) the time for the Commissioner to seek advice and assistance from an external agency.
(5) On receiving a request under subsection (4), the Commissioner must apply to the State Administrative Tribunal for those directions within 14 days after the day on which the Commissioner was given the written notice.
(6) Non‑compliance with subsection (1) does not invalidate a decision on an objection.
[Section 30A inserted: No. 32 of 2012 s. 31.]
30. Decision on objection
(1A) In this section —
approved, in relation to a date for a payment or repayment, means the date, on or after the date of the decision on the objection, on which the Commissioner approves the payment or repayment.
(1) The Commissioner may decide an objection by confirming, varying or reversing the decision on the application to which the objection relates.
(2) The Commissioner must give the objector written notice of the decision on the objection and, if the objection is disallowed, the reasons for the decision on the objection.
(3) If, as a result of a decision on an objection, a decision not to authorise the payment of a first home owner grant is reversed, interest at the prescribed rate is payable on the amount of the grant from the date of the decision not to authorise the payment to the date approved for the payment.
(4) If, as a result of a decision on an objection, an amount of a grant repaid by an applicant is to be repaid to the applicant, the following amounts are payable to the applicant —
(a) the amount of the grant repaid by the applicant;
(b) any interest paid by the applicant in respect of a written arrangement approved by the Commissioner under section 52 that relates to an amount referred to in paragraph (a);
(c) any amount paid by the applicant in respect of the registration or cancellation of registration of a memorial as required by section 60 in connection with the repayment of the grant;
(d) interest at the prescribed rate on the amounts payable to the applicant under paragraphs (a) to (c) from the date the amount was paid by the applicant to the date approved for the repayment.
(5) If, as the result of a decision on an objection, an amount of penalty paid by an applicant is to be repaid to the applicant, the following amounts are payable to the applicant —
(a) the amount of penalty to be repaid;
(b) any interest paid by the applicant in respect of a written agreement approved by the Commissioner under section 52 that relates to an amount referred to in paragraph (a);
(c) interest at the prescribed rate on the amounts payable to the applicant under paragraphs (a) and (b) from the date the amount was paid by the applicant to the date approved for the repayment.
(6) If, as the result of a decision on an objection, an amount of legal costs paid by an applicant is to be repaid to the applicant, the following amounts are payable to the applicant —
(a) the amount of legal costs to be repaid;
(b) any interest paid by the applicant in respect of a written arrangement approved by the Commissioner under section 52 that relates to an amount referred to in paragraph (a);
(c) interest at the prescribed rate on the amounts payable to the applicant under paragraphs (a) and (b) from the date the amount was paid by the applicant to the date approved for the repayment.
[Section 30 amended: No. 27 of 2009 s. 17; No. 16 of 2017 s. 14.]
Subdivision 3 — Review
[Heading amended: No. 55 of 2004 s. 375.]
31. Right of review
(1) A person who is dissatisfied with the Commissioner’s decision on the objection or on an application for an extension of time for lodging an objection may apply to the State Administrative Tribunal for a review of the decision.
(2) An application for review is to be made within 60 days after the date on which notice of the decision is given to the person.
[Section 31 amended: No. 55 of 2004 s. 376; No. 32 of 2012 s. 32.]
32. Payment following determination of review
approved, in relation to a date for a payment or repayment, means the date, on or after the date of the decision resulting from the application for review, on which the Commissioner approves the payment or repayment.
(2) If, as the result of an application for a review of a decision, a decision not to authorise the payment of a first home owner grant is reversed, interest at the prescribed rate is payable on the amount of the grant from the date of the decision not to authorise the payment to the date approved for the payment.
(3) If, as the result of an application for a review of a decision, an amount of a grant repaid by an applicant is to be repaid to the applicant, the following amounts are payable to the applicant —
(a) the amount of the grant repaid by the applicant;
(b) any interest paid by the applicant in respect of a written arrangement approved by the Commissioner under section 52 that relates to an amount referred to in paragraph (a);
(c) any amount paid by the applicant in respect of the registration or cancellation of registration of a memorial as required by section 60 in connection with the repayment of the grant;
(d) interest at the prescribed rate on the amounts payable to the applicant under paragraphs (a) to (c) from the date the amount was paid by the applicant to the date approved for the repayment.
(4) If, as the result of an application for a review of a decision, an amount of penalty paid by an applicant is to be repaid to the applicant, the following amounts are payable to the applicant —
(a) the amount of penalty to be repaid;
(b) any interest paid by the applicant in respect of a written agreement approved by the Commissioner under section 52 that relates to an amount referred to in paragraph (a);
(c) interest at the prescribed rate on the amounts payable to the applicant under paragraphs (a) and (b) from the date the amount was paid by the applicant to the date approved for the repayment.
(5) If, as the result of an application for a review of a decision, an amount of legal costs paid by an applicant is to be repaid to the applicant, the following amounts are payable to the applicant —
(a) the amount of legal costs to be repaid;
(b) any interest paid by the applicant in respect of a written arrangement approved by the Commissioner under section 52 that relates to an amount referred to in paragraph (a);
(c) interest at the prescribed rate on the amounts payable to the applicant under paragraphs (a) and (b) from the date the amount was paid by the applicant to the date approved for the repayment.
[Section 32 inserted: No. 27 of 2009 s. 18; amended: No. 16 of 2017 s. 15.]
[Heading deleted: No. 55 of 2004 s. 378.]
[33. Deleted: No. 55 of 2004 s. 379.]
Part 3 — Administration
Division 1 — Administration generally
34. Administration of Act
The Taxation Administration Act 2003 section 7 applies in relation to this Act as if this Act were a taxation Act as defined in the Glossary to that Act.
[Section 34 inserted: No. 31 of 2008 s. 33.]
35. Delegation
(1) The Commissioner may, by instrument, delegate the performance of any of the Commissioner’s functions under this Act except —
(a) this power of delegation; or
(b) the power to authorise an authorised investigator under section 42(3), 43(1)(a) or 45(2).
(2) A delegation under subsection (1) may be made —
(a) to a person employed or engaged in the administration or enforcement of this Act or another Act administered by the Commissioner or under which the Commissioner exercises statutory functions; or
(b) to an authority or person referred to in section 39(2); or
(c) in accordance with an agreement entered into by the Commissioner under section 37.
(3) A delegate cannot subdelegate the performance of any function unless the delegate is expressly authorised by the instrument of delegation to do so.
(4) A function performed by a delegate of the Commissioner is taken to be performed by the Commissioner.
(5) A delegate performing a function under this section is taken to do so in accordance with the terms of the delegation unless the contrary is shown.
(6) Nothing in this section or section 37 limits the ability of the Commissioner to act through the Commissioner’s officers and agents in the normal course of business.
36. Authorised investigators
(1) The Commissioner may appoint a person to be an authorised investigator for the purposes of this Act.
(2) The Commissioner must issue an identity card to each authorised investigator.
(3) An identity card is to —
(a) contain a statement to the effect that the person identified by the card is an authorised investigator for the purposes of this Act; and
(b) display a photograph of the authorised investigator.
(4) If a person to whom an identity card is issued ceases to be an authorised investigator, the person commits an offence if the person does not immediately return the card to the Commissioner.
37. Administration agreements
(1) Without limiting section 35, the Commissioner may enter into an agreement (an administration agreement) with a financial institution or other person under which —
(a) the Commissioner delegates functions related to the administration of the first home owner grant scheme to the financial institution or other person; and
(b) the financial institution or other person is required to carry out the delegated functions in accordance with conditions specified in the agreement.
(2) The conditions specified in an administration agreement must include any conditions prescribed by the regulations.
(3) The conditions that may be prescribed by the regulations include —
(a) conditions requiring the financial institution or other person to keep specified records for a specified period;
(b) conditions relating to the retention of interest on amounts received by the financial institution or other person.
(4) The Commissioner may at any time, at the Commissioner’s discretion, terminate an administration agreement.
[Section 37 amended: No. 1 of 2022 s. 11.]
Division 2 — Investigations
38. Investigations
An investigation may be carried out under this Division to determine —
(a) whether an application under this Act or a corresponding law for a first home owner grant has been properly made; or
(b) whether an objection to a decision made under this Act or a corresponding law should be upheld; or
(c) whether an applicant to whom, or for whose benefit, a first home owner grant has been paid under this Act or a corresponding law was eligible for the grant; or
(d) whether a condition on which a first home owner grant has been paid under this Act or a corresponding law has been complied with; or
(e) any other matter related to the administration or enforcement of this Act or a corresponding law.
39. Cross‑border investigations
(1) The Commissioner may, at the request of an authority responsible for administering a corresponding law, carry out an investigation for the purposes of the corresponding law.
(2) The Commissioner may, under section 35, delegate powers of investigation under this Division to the authority responsible for the administration of a corresponding law or a person nominated by that authority.
40. Power of investigation
(1) For the purposes of an investigation, the Commissioner may require a person —
(a) to provide oral or written answers to specified questions; or
(b) to produce to the Commissioner specified relevant material, or relevant material of a specified class, in the person’s possession or control.
(2) The Commissioner may make the requirement —
(a) if an oral answer is required — orally; or
(b) if a written answer is required — by written notice given to the person to whom the requirement is addressed.
(3) A person who is required to provide written answers to questions must, if the notice given to the person so requires, verify the answers by statutory declaration.
(4) A person who does not comply with a requirement of a notice within the time specified in the notice, or any further time approved by the Commissioner, commits an offence.
41A. Power to have valuation made
applicant, in relation to a transaction, means a person who made an application in respect of the transaction;
licensed valuer means a person licensed under the Land Valuers Licensing Act 1978.
(2) For the purposes of determining whether a transaction is an eligible transaction, the Commissioner may —
(a) have a valuation made of any property or consideration; or
(b) adopt any available valuation of the property or consideration by a licensed valuer that the Commissioner considers appropriate.
(3) The Commissioner may have a valuation made, or adopt a valuation, regardless of whether —
(a) the Commissioner has required the applicant to provide information under section 40 about the value of the property or consideration; or
(b) the applicant has complied with such a requirement.
[Section 41A inserted: No. 27 of 2009 s. 13.]
41. Power to require person to attend for examination
(1) For the purposes of an investigation, the Commissioner may require a person to attend at a specified time and place before an authorised investigator for examination on a subject specified in the notice under subsection (2).
(2) A requirement is to be made by written notice given to the person to whom the requirement is addressed.
(3) The time and place fixed for the examination of the person to whom a notice is addressed under this section, if practicable, is to be reasonably convenient to that person.
(4) A notice requiring a person to attend for examination may require the person to bring and produce to the authorised investigator conducting the examination specified relevant material in the person’s possession or control relating to the subject of the examination.
(5) An authorised investigator conducting an examination —
(a) may require a person attending for examination to make an oath or affirmation to answer all questions truthfully and may administer the oath or affirmation; and
(b) may require the person to answer a question relevant to the subject matter of the examination put by the authorised investigator or, with the consent of the authorised investigator, by another person present at the examination; and
(c) may require the person to produce for examination by the authorised investigator relevant material in the person’s possession at the examination.
(6) A person who does not comply with a requirement under this section commits an offence.
(7) The regulations may provide for the payment of witness fees and expenses to persons who attend for examination under this section.
42. Entry of premises
(1) Subject to subsection (2), an authorised investigator may, for the purposes of an investigation, enter and remain on premises to exercise an investigator’s powers of investigation under this Division.
(2) An authorised investigator may only enter premises that comprise a residential property —
(a) at any reasonable time with the consent of the occupier of the premises; or
(b) in accordance with the authorisation conferred by a warrant; or
(c) if the authorised investigator believes, on reasonable grounds, that it is urgently necessary to do so in order to prevent the destruction of or interference with relevant material — at any time without the consent of the occupier and without a warrant.
(3) The authorised investigator must not exercise the power in subsection (2)(c) unless the Commissioner has, in the particular case, authorised the investigator to do so.
(4) The authorised investigator must, at the reasonable request of a person apparently in a position of authority on the premises or any other person on the premises —
(a) display the investigator’s identity card; and
(b) if the investigator has entered or is about to enter the premises under a warrant — display the warrant.
43. Powers of authorised investigator on entry of premises
(1) An authorised investigator who enters premises under section 42 may do any one or more of the following —
(a) search the premises and examine anything on the premises, opening it if necessary and, if specifically authorised to do so by the Commissioner, breaking it open;
(b) take possession of relevant material and retain it for as long as may be necessary —
(i) for examining it, or examining and copying it, to determine its evidentiary value; or
(ii) if it is relevant to an investigation of the eligibility for a first home owner grant of a person —
(I) by whom, or on whose behalf, an application for the grant has been made; or
(II) to whom, or for whose benefit, the grant has been paid,
until the eligibility of the person has been determined; or
(iii) if it is relevant to possible legal proceedings —for the purposes of those proceedings;
(c) if relevant material found on the premises cannot be conveniently removed, secure it against interference;
(d) request any person who is on the premises —
(i) to state his or her full name and address; or
(ii) to answer (orally or in writing) questions put by the authorised investigator relevant to the investigation; or
(iii) to produce relevant material in the person’s possession or control; or
(iv) to operate, or allow the authorised investigator to operate, for investigation purposes equipment or facilities on the premises; or
(v) to give other assistance the authorised investigator reasonably requires to carry out the investigation.
(2) A person who does not comply with an authorised investigator’s request under this section commits an offence.
(3) An authorised investigator is not authorised to take anything from premises unless the investigator —
(a) gives the occupier, or another person apparently responsible to the occupier, a receipt for the thing taken, if requested to do so by the occupier or other person; or
(b) if the occupier, or a person apparently responsible to the occupier, is not present — leaves a receipt for the thing taken, in an envelope addressed to the occupier, in a prominent position on the premises.
(4) A receipt is to be in a form approved by the Commissioner.
(5) The Commissioner must ensure that a person from whom anything is taken under this section and who would otherwise be entitled to possession of the thing is allowed —
(a) if the thing taken is a document — reasonable access to it or a copy of it, as the Commissioner considers appropriate; or
(b) in any other case — reasonable access to it.
(6) If an authorised investigator takes possession of anything under this section, the Commissioner must ensure that it is returned to the person entitled to possession of it —
(a) if it was taken in connection with the prosecution or possible prosecution of a suspected offence under this Act — as soon as practicable after the relevant prosecution is completed or discontinued or, if no prosecution is commenced, as soon as practicable after the decision not to prosecute is made; or
(b) if it was taken in connection with the investigation of the eligibility for a first home owner grant of a person referred to in subsection (1)(b)(ii) — as soon as practicable after the eligibility of the person has been determined and any procedures, including legal proceedings, relating to the recovery of the grant have been completed; or
(c) in any other case — within 28 days after it was taken.
44. Warrants
(1) If a justice is satisfied on an application supported by evidence on oath that it is reasonably necessary for an authorised investigator to enter premises for the purposes of an investigation, the justice may issue a warrant authorising an authorised investigator —
(a) to enter the premises at a time or within a period stated in the warrant; and
(b) to exercise an investigator’s powers of investigation under this Division.
(2) An authorised investigator who applies to a justice for a warrant under this section must produce to the justice the investigator’s identity card.
(3) The authority conferred by a warrant may be exercised by the authorised investigator on whose application the warrant was issued or by any other authorised investigator.
[Section 44 amended: No. 84 of 2004 s. 80.]
45. Use of force
(1) An authorised investigator may use reasonable force —
(a) to enter premises under section 42; or
(b) to exercise the powers under section 43(1)(a), (b) and (c).
(2) However, if the use of reasonable force is likely to cause damage to property, the authorised investigator is not entitled to use force under subsection (1) unless the Commissioner has, in the particular case, authorised the investigator to do so.
(3) No liability is incurred as a result of injury or damage arising from the use of reasonable force under this section.
46. Self incrimination
(1) A person is not excused from complying with a requirement under this Division to answer a question or produce relevant material on the ground that the answer to the question or the contents of the material might tend to incriminate the person or make the person liable to a penalty.
(2) However, if the person answers the question or produces the relevant material after objecting on the ground referred to in subsection (1), evidence of the answer to the question or the production or contents of the material is not admissible against the person in any proceedings other than proceedings for an offence against this Act or arising out of the false or misleading nature of the answer given or material produced.
Part 4 — Miscellaneous
Division 1 — Offences
47. False or misleading information and documents
(1) A person who provides information, orally or in writing, or a document to the Commissioner or an authorised investigator that is false or misleading in a material particular commits an offence.
(2) In proceedings for an offence against this section it is a defence for the person charged to prove —
(a) that the person —
(i) did not know that the information or document was false or misleading in a material particular; and
(ii) was not reckless as to whether the information or document was false or misleading in a material particular;
or
(b) that, when providing a document, the person advised the Commissioner or authorised investigator that the document was false or misleading in a material particular.
document means anything or any process —
(a) on or by which information is recorded or stored; or
(b) by means of which a meaning can be conveyed in a visible or recoverable form,
whether or not the use or assistance of an electronic, electrical, mechanical, chemical or other device or process is required to recover or convey the information.
[Section 47 amended: No. 52 of 2004 s. 13.]
48. Obstructing or misleading Commissioner or authorised investigator
(1) A person who hinders or obstructs an authorised investigator in carrying out functions under this Act commits an offence.
(2) A person who misleads an authorised investigator in a way that may affect the carrying out of the investigator’s functions under this Act commits an offence.
authorised investigator includes the Commissioner.
Division 2 — Evidentiary provisions
49. Evidence
(1) A certificate signed by the Commissioner stating that a first home owner grant was paid to a person named in the certificate on a specified date is admissible in legal proceedings as evidence of the payment.
(2) A copy of a notice issued by the Commissioner imposing a penalty under this Act is admissible in legal proceedings as evidence of the imposition of the penalty.
(3) A copy of a notice issued by the Commissioner requiring the payment or repayment of a specified amount is admissible in legal proceedings as evidence —
(a) that the requirement was made; and
(b) that the amount specified in the notice was outstanding at the date of the notice.
50. Presumption of regularity
(1) Proceedings for an offence against this Act that are taken in the name of the Commissioner are presumed, in the absence of evidence to the contrary, to have been duly taken by the Commissioner or under the Commissioner’s authority.
(2) In legal proceedings, compliance by the Commissioner or an authorised investigator with the requirements of this Act is presumed, in the absence of evidence to the contrary.
Division 3 — Repayments and penalties
51. Commissioner may require repayment and impose penalty
(1) The Commissioner may, by written notice, require an applicant for a first home owner grant to repay an amount paid on the application if —
(a) the amount was paid in error; or
(b) the Commissioner reverses the decision under which the amount was paid for a reason other than that the amount was paid in error; or
(c) the Commissioner imposed a condition on the payment of the amount with which the applicant (or any joint applicant) has failed to comply within the period stated in the condition; or
(d) the amount was paid on the basis that the eligible transaction was of a class referred to in section 14B but the eligible transaction is not of such a class.
(1A) For the purposes of subsection (1)(d), the amount that the Commissioner may require an applicant to repay is —
(a) if the amount paid on the application was more than the standard grant amount — the difference between those amounts; or
(b) if the amount paid on the application was equal to or less than the standard grant amount — nil.
(1B) In subsection (1A) —
standard grant amount, in relation to an eligible transaction, means the amount of the first home owner grant payable in respect of the transaction under section 19(2A) to (2C).
(2) If an amount paid on an application for a first home owner grant was paid in error because of information that the Commissioner considers to be false or misleading given by the applicant in or in relation to the application, the Commissioner may, by written notice, impose a penalty of not more than the amount the applicant is required to pay.
(3) If an amount required to be repaid under this section by an applicant is not paid within the period mentioned in subsection (4), the Commissioner may, by written notice, impose a penalty of not more than the amount the applicant is required to pay.
(4) Subject to section 52, a repayment required, or a penalty imposed, under this section must be paid by the applicant within 28 days after the date on which notice of the requirement or penalty is given to the applicant.
(5) If a person is liable to pay a penalty under both subsections (2) and (3), payment of the penalty under one subsection discharges the person from liability to pay the penalty under the other subsection to the extent of the payment made.
[Section 51 amended: No. 16 of 2017 s. 16.]
52. Arrangements for instalments and extensions of time
(1A) In this section —
required repayment means any of the following —
(a) a repayment required, or a penalty imposed, under section 18, 21 or 51;
(b) a payment required under section 52A(1) or 60(1).
(1) The Commissioner may approve (with or without amendment) a written arrangement —
(a) extending the period for paying a required repayment; or
(b) providing for the required repayment to be made in specified instalments.
(2) An application for the Commissioner’s approval of a proposed repayment arrangement is to set out fully and in detail the reasons why the applicant wants more time to make the required repayment.
(3) A repayment arrangement may include —
(a) conditions agreed with the applicant providing for the payment (and allowing for the remission) of interest at the prescribed rate or at another rate fixed by or under the arrangement with the agreement of the applicant; and
(b) any other conditions the Commissioner considers appropriate.
(4) The Commissioner may, by written notice given to the person with whom a repayment arrangement has been made, amend the arrangement —
(a) by agreement with the person; or
(b) as provided in the conditions of the arrangement.
(5) The Commissioner may, by written notice given to the person with whom a repayment arrangement has been made, cancel the arrangement if —
(a) a payment is not made in accordance with the arrangement; or
(b) the person does not comply with any condition of the arrangement.
(6) On the cancellation of a repayment arrangement, the whole of the required repayment outstanding under the arrangement, together with interest, becomes due and payable as from the date of the cancellation or the original due date for making the required repayment to which the arrangement applies, whichever is the later.
(7) Despite the cancellation of a repayment arrangement, interest continues to accrue at the prescribed rate, or the other rate fixed by or under the agreement, until the outstanding required repayment to which the arrangement formerly applied is paid.
[Section 52 amended: No. 13 of 2003 s. 9; No. 27 of 2009 s. 14; No. 16 of 2017 s. 17.]
52A. Commissioner may recover legal costs
(1) The Commissioner may, by written notice, require an applicant to pay the reasonable legal costs incurred by the Commissioner in relation to proceedings for the recovery of an amount referred to in section 53(1)(a) to (d).
(2) Subject to any arrangement made under section 52, a payment required under subsection (1) must be paid by the applicant within 28 days after the date on which notice of the requirement is given to the applicant.
(3) If the notice covers legal costs as defined in the Legal Profession Uniform Law (WA) section 6(1) —
(a) the notice must include or be accompanied by a written statement setting out the applicant’s right under the Legal Profession Uniform Law (WA) to apply for an assessment of those costs; and
(b) the Commissioner must not commence proceedings to recover those costs until at least 30 days after the date on which the notice is given to the applicant.
[Section 52A inserted: No. 16 of 2017 s. 18; amended: No. 9 of 2022 s. 424.]
53. Recovery of certain amounts
(1) This section applies to the following amounts —
(a) an amount that is required to be repaid under the conditions of a first home owner grant or by a requirement of the Commissioner under this Act;
(b) the amount of a penalty imposed by the Commissioner under this Act;
(c) an amount, together with interest, that is due and payable under a repayment arrangement;
(d) an amount that is required to be paid under section 60;
(e) the amount of legal costs referred to in a notice given by the Commissioner under section 52A(1).
(2) An applicant for a first home owner grant who is required to repay or pay an amount to which this section applies is liable to pay the amount to the Commissioner and, if there are 2 or more applicants, the liability is joint and several.
(3) An amount to which this section applies is recoverable by the Commissioner in a court of competent jurisdiction as a debt due to the Crown.
[Section 53 amended: No. 16 of 2017 s. 19.]
54A. Recovery from garnishee
liable person means a person who is liable under section 53(2).
(2) The Commissioner may serve a garnishee notice on a person (the garnishee) if the Commissioner believes on reasonable grounds that the garnishee —
(a) holds or may receive money for or on account of a liable person; or
(b) is liable or may become liable to pay money to a liable person; or
(c) has authority to pay money to a liable person.
(3) A garnishee notice is a notice —
(a) requiring the garnishee to pay money in the garnishee’s possession or control to which the liable person is or becomes entitled to the Commissioner up to the amount of a liability stated in the notice; and
(b) fixing a time for payment (which cannot be before the time the liable person becomes entitled to the money).
(4) The Commissioner may serve a garnishee notice even though the liable person’s entitlement to the money may be subject to unfulfilled conditions.
(5) However, a garnishee notice served on the employer of a liable person can require the garnishee to pay to the Commissioner the wages payable by the garnishee to the liable person in respect of a period only to the extent of the amount by which the amount of the wages exceeds the amount of average earnings for that period calculated on the basis of statistics published in respect of the period by the government statistician.
(6) The Commissioner must serve a copy of the garnishee notice on the liable person.
(7) If the liability to which a garnishee notice relates is discharged wholly or partly before the time for payment under the notice and the discharge or partial discharge affects the amount to be recovered from the garnishee, the Commissioner must, by notice served on the garnishee and the liable person —
(a) inform them of that fact; and
(b) state whether and, if so, how the garnishee’s obligation under the garnishee notice is affected by the discharge or partial discharge of the liability.
(8) A garnishee who does not comply with a garnishee notice commits an offence.
Penalty: a fine of $20 000.
(9) A garnishee who is under an obligation to pay money to the liable person is taken to have satisfied that obligation to the extent of the payment made under the garnishee notice.
[Section 54A inserted: No. 29 of 2012 s. 11.]
54. Writing off liability
(1) The Commissioner may write off the whole or part of an outstanding amount to which section 53 applies if satisfied that action, or further action, to recover the amount is impracticable or unwarranted.
(2) The Commissioner does not, by writing off an outstanding amount —
(a) extinguish the liability to pay the amount; or
(b) prevent later proceedings to recover the amount.
(3) A decision by the Commissioner to write off an outstanding amount, or not to write off the amount, cannot be the subject of appeal or judicial review or otherwise be called in question in any proceedings.
(4) This section is subject to the Financial Management Act 2006.
[Section 54 amended: No. 77 of 2006 Sch. 1 cl. 67.]
Division 4 — Charge on interest in home
55. Lodgement of memorial and creation of charge
(1) The Commissioner may lodge with the Registrar a memorial signed by the Commissioner if an applicant for a first home owner grant —
(a) is liable to pay an amount to which section 53 applies; and
(b) holds a relevant interest in relation to the home for which the grant was sought.
(2A) The Commissioner may lodge with the Registrar a memorial signed by the Commissioner if —
(a) a payment of a first home owner grant authorised under section 21 has been made to an applicant; and
(b) the applicant holds a relevant interest in relation to the home for which the grant was sought; and
(c) the Commissioner reasonably believes that the applicant intends to sell the home before the applicant has complied with the residence requirements.
(2) When a memorial lodged under subsection (1) is registered by the Registrar, a charge for the amount to which section 53 applies is created on the relevant interest.
(3A) When a memorial lodged under subsection (2A) is registered by the Registrar, a charge for the amount of the first home owner grant that was paid to the applicant is created on the relevant interest.
(3) If the memorial so provides, the Registrar cannot, after its registration, register a dealing with the relevant interest, and must reject an instrument submitted for registration relating to such a dealing, unless —
(a) the Commissioner consents; or
(b) the registration of the memorial has been cancelled.
(4) The Registrar must cancel the registration of the memorial —
(a) on the application of the Commissioner; or
(b) on the application of the person who holds the relevant interest, if the application is accompanied by an instrument signed by the Commissioner releasing the relevant interest from the charge created by the registration of the memorial.
(5) When the memorial is registered, the Commissioner must notify the holder of any registered encumbrance over the relevant interest of the registration of the memorial, but a failure to do so does not invalidate the registration of the memorial.
(6) In this section —
registered means registered under the Registration of Deeds Act 1856 or Transfer of Land Act 1893, as the case requires.
[Section 55 amended: No. 27 of 2009 s. 19.]
56. Priority of charge
(1) A charge created by the registration of a memorial referred to in section 55 is a first charge on the relevant interest to which it relates and has priority over all other mortgages, charges and other encumbrances over the relevant interest.
(2) However, if there is another charge on the relevant interest that ranks as a first charge under another Act, the relative priority of the charge referred to in subsection (1) and the other charge is to be determined according to the order of registration.
57. Release of relevant interest from charge
(1) The Commissioner must, on payment of the amount secured by a charge on a relevant interest created by the registration of a memorial referred to in section 55, release the relevant interest from the charge.
(2) The Registrar must, on the production of the instrument of release, cancel the registration of the memorial.
58. Order for sale of relevant interest
(1) If —
(a) an applicant for a first home owner grant —
(i) is liable to pay an amount under section 53(2) (the outstanding amount); and
(ii) holds a relevant interest in relation to the home for which the grant was sought;
and
(b) the outstanding amount remains unpaid for 18 months after the registration of the memorial referred to in section 55 to create a charge to secure the amount; and
(c) the registration of the memorial has not been cancelled,
the Commissioner may apply to the Supreme Court for an order for the sale of the relevant interest so that the proceeds of sale may be applied towards satisfaction of the outstanding amount.
(2) At least 6 months before the Commissioner makes an application to the Supreme Court under this section, the Commissioner must —
(a) have notice of the intended application published in 2 newspapers —
(i) one circulating generally throughout the State; and
(ii) the other circulating generally throughout Australia;
and
(b) if the whereabouts of the person referred to in subsection (1)(a) are known to the Commissioner — give written notice of the intended application to the person; and
(c) give written notice of the intended application to the holder of any registered encumbrance over the relevant interest whose whereabouts are known to the Commissioner.
(3) On an application under this section, the Supreme Court may order the sale of the relevant interest and make incidental orders —
(a) about how the sale is to be conducted; and
(b) authorising an officer of the Court to execute documents, and to do anything else necessary, for the sale and conveyance of the relevant interest; and
(c) authorising the Registrar to register a transfer to a purchaser without requiring any document; and
(d) directing (subject to subsection (5)) how the proceeds of sale are to be dealt with; and
(e) dealing with the costs of the proceedings and other incidental matters.
(4) A sale by order of the Supreme Court discharges the relevant interest from any mortgage, charge or other encumbrance securing a monetary obligation, but the relevant interest remains subject to any lease, easement or other encumbrance.
(5) The proceeds of the sale are to be applied —
(a) firstly, in payment of the costs of the sale; and
(b) secondly, in payment of the costs of the proceedings so far as those costs are, by order of the Court, to be paid out of the proceeds of sale; and
(c) thirdly, in payment of the outstanding amount; and
(d) fourthly, in discharge of any outstanding monetary liability secured by a mortgage, charge or other encumbrance referred to in subsection (4),
and any remaining balance is to be applied as directed by the Court.
[Section 58 amended: No. 21 of 2022 s. 57.]
59. Charge not to limit other means of enforcing payment
The existence of a charge created by the registration of a memorial referred to in section 55 does not affect the Commissioner’s discretion to proceed for recovery of the amount secured by the charge in proceedings unrelated to the charge.
60. Commissioner may require fees to be reimbursed
(1) The Commissioner may, by written notice, require an applicant for a first home owner grant, who holds a relevant interest in relation to which a memorial is lodged under section 55, to pay the amount of any fees paid by the Commissioner for the registration, or the cancellation of the registration, of the memorial.
(2) An amount required to be paid under subsection (1) must be paid by the applicant within 28 days after the date on which notice of the requirement is given to the applicant.
Division 5 — Service of documents
61. Service on joint applicants or agent or representative
(1) A notice or other document to be served by the Commissioner under this Act on joint applicants for a first home owner grant is taken to have been duly served on both or all of the applicants if duly served on any one of them.
(2) A notice or other document to be served by the Commissioner under this Act is duly served if served on —
(a) an agent with apparent authority to accept service of the notice or other document; or
(b) a person who lodged the application to which the notice or other document relates.
62. Method of service by Commissioner
(1) A notice or other document to be served by the Commissioner under this Act is duly served on a particular person if —
(a) given to the person personally; or
(b) left for the person at the person’s place of residence or business; or
(c) sent by prepaid post (including document exchange) addressed to the person at an address appearing on correspondence addressed by or on behalf of the person to the Commissioner or otherwise notified to the Commissioner; or
(d) left for collection by the person, or that person’s agent, in a collection box maintained at the Commissioner’s office; or
(e) faxed or sent by computer transmission to a facsimile number or an address for the receipt of electronic mail appearing in correspondence addressed by or on behalf of the person to the Commissioner or otherwise notified to the Commissioner; or
(f) communicated in some other way agreed by the person.
(2) The use of a particular method for service of a document on a particular person does not prevent the service of other documents on the same person in a different way.
(3) If a notice or other document is not served personally, the document is taken to be served on a day prescribed by the regulations.
(4) For the purposes of subsection (3), the regulations may prescribe different days for documents served by different methods and in different circumstances.
[Section 62 amended: No. 16 of 2017 s. 20.]
63. Service of court process
If a person on whom a document is to be served for the purpose of court proceedings commenced by the Commissioner under this Act has not notified the Commissioner of an address in the State at which the document may be served (either on the person or on an agent who has authority to accept service), the document is taken to have been duly served —
(a) if sent by prepaid post to the last known address (within or outside Australia) of the person to be served; or
(b) if notice of the document is given in accordance with the court’s directions.
64. Other enactments not limited
This Division does not limit any other enactment that provides for the service of documents.
Division 5A — Emergency grant relief measures
[Header inserted: No. 1 of 2022 r. 12.]
64A. Grant relief measures
(1) A grant relief measure is —
(a) an increase in a grant amount; or
(b) an increase in a cap amount.
(2) For the purposes of subsection (1)(a), a grant amount is an amount that, under section 19, is the amount of a first home owner grant in relation to a transaction unless the consideration for the transaction is less than that amount.
[Section 64A inserted: No. 1 of 2022 s. 12.]
64B. Treasurer may declare grant relief measure due to emergency
(1) The Treasurer may, by written instrument, declare 1 or more grant relief measures if —
(a) a declaration (an emergency declaration) of any of the following kinds has been made —
(i) an emergency situation declaration under the Emergency Management Act 2005 section 50;
(ii) a state of emergency declaration under the Emergency Management Act 2005 section 56;
[(iia) deleted]
(iii) a public health state of emergency declaration under the Public Health Act 2016 section 167;
and
(b) the Treasurer considers that the grant relief measure or measures are necessary to provide relief to persons eligible for the first home owner grant for the purpose of alleviating the financial or economic effects of the emergency to which the emergency declaration relates.
(2) An instrument made under subsection (1), as amended from time to time under section 64C, is a grant relief declaration.
(3) A grant relief declaration must specify the emergency declaration (the relevant emergency declaration) in relation to which it is made.
(4) A grant relief declaration must set out a description of each declared grant relief measure, including by specifying —
(a) the transactions to which the measure applies, which may be all transactions or transactions that meet specified eligibility conditions for the measure; and
(b) the period in which the commencement dates of those transactions occur; and
(c) the persons to whom the measure applies, which may be all persons or persons who meet specified eligibility conditions for the measure.
(5) The Treasurer cannot make a grant relief declaration more than 12 months after the day on which the relevant emergency declaration ceases to be in force.
(6) A period specified under subsection (4)(b) —
(a) must not be longer than 2 years; and
(b) subject to subsection (1)(b) —
(i) is not limited by reference to when the grant relief declaration is made; and
(ii) is not limited by reference to the period for which the relevant emergency declaration is in force, except that it must not be a period that is wholly before that period.
[Section 64B inserted: No. 1 of 2022 s. 12; amended: No. 33 of 2022 s. 13 and 35.]
64C. Amendment and revocation of grant relief declaration
(1) The Treasurer may, by written instrument, amend a grant relief declaration.
(2) A grant relief declaration cannot be amended under subsection (1) to add an additional grant relief measure.
(3) A grant relief declaration cannot be amended under subsection (1) to extend a period specified in the declaration under section 64B(4)(b) if the extension would result in the period being longer than 2 years.
(4) An instrument amending a grant relief declaration may provide that an amendment of the declaration applies on and from a day that is earlier than the day on which the instrument comes into operation.
(5) The Treasurer may, by written instrument, revoke a grant relief declaration if the Treasurer considers that the grant relief measure or measures set out in the declaration are no longer necessary for the purpose referred to in section 64B(1)(b).
[Section 64C inserted: No. 1 of 2022 s. 12.]
64D. Provisions about grant relief declarations and instruments of amendment or revocation
(1) Before making a grant relief declaration or an instrument amending or revoking a grant relief declaration, the Treasurer must consult the Minister.
(2) A grant relief declaration, or an instrument amending or revoking a grant relief declaration, is subsidiary legislation for the purposes of the Interpretation Act 1984.
[Section 64D inserted: No. 1 of 2022 s. 12.]
64E. Procedural requirements for declared grant relief measure
(1) If a grant relief declaration is in operation, the Commissioner may approve any procedural requirements that the Commissioner considers are necessary to enable the proper administration of a grant relief measure set out in the declaration (for example, requirements relating to applications or the provision of information and evidence).
(2) An approval under subsection (1) must be published on the Commissioner’s website.
[Section 64E inserted: No. 1 of 2022 s. 12.]
64F. Effect of grant relief declaration
affected transaction, in relation to a grant relief measure that is set out in a grant relief declaration, means a transaction —
(a) to which the measure applies as specified in the declaration under section 64B(4)(a); and
(b) the commencement date of which occurs in the period specified in the declaration under section 64B(4)(b);
eligible person, in relation to a grant relief measure that is set out in a grant relief declaration, means a person —
(a) to whom the measure applies as specified in the declaration under section 64B(4)(c); and
(b) who has complied with the procedural requirements (if any) approved for the grant relief measure under section 64E.
(2) This section applies if a grant relief declaration setting out a grant relief measure is in operation.
(3) Despite any other provision of this Act, the Commissioner must do everything necessary to give effect to the grant relief measure, including authorising the payment of any amount or additional amount to which a person is entitled as a result of the measure.
(4) Without limiting subsection (3) —
(a) if the grant relief measure is an increase in a grant amount — despite section 19, the amount of any first home owner grant payable in relation to an affected transaction on an application by an eligible person is, or is taken to have been, the amount determined in accordance with the increased grant amount set out in the declaration; and
(b) if the grant relief measure is an increase in a cap amount — despite section 14AD and any regulations made for the purposes of that section, the cap amount that applies in relation to an affected transaction on an application by an eligible person is, or is taken to have been, the increased cap amount set out in the declaration.
(5) The other provisions of this Act apply subject to the declaration and subsections (3) and (4) and, without limitation, all decisions, payments, objections, review proceedings, repayment proceedings and enforcement proceedings must be made or conducted accordingly.
[Section 64F inserted: No. 1 of 2022 s. 12.]
Division 6 — General
65. Confidentiality
(1) A person is subject to a duty of confidentiality under this section if —
(a) the person is, or has been, engaged in the administration of this Act; or
(b) the person has obtained access to confidential information, whether directly or indirectly, from a person referred to in paragraph (a).
(2) A person who is subject to a duty of confidentiality under this section must not record, disclose or make use of confidential information except —
(a) for a purpose related to the administration or enforcement of —
(i) this Act or a corresponding law; or
(ii) another Act administered by the Commissioner or under which the Commissioner exercises statutory functions; or
(iii) a taxation law;
or
(b) with the written consent of the person to whom the information relates; or
(c) for the purpose of proceedings, or a report of proceedings, arising out of this Act, a taxation Act as defined in the Taxation Administration Act 2003 or a corresponding law, to which —
(i) the Commissioner is a party, or in respect of proceedings arising out of a corresponding law, the corresponding Commissioner is a party; and
(ii) the person to whom the information relates is a party.
(3) This section does not prevent —
(a) the disclosure of information or material in connection with the investigation or prosecution of a criminal offence to —
(i) the Director of Public Prosecutions for a State or the Commonwealth; or
(ii) an officer of the police force of a State or the Commonwealth; or
(iii) an officer of the Australian Securities and Investments Commission; or
(iv) an officer of another law enforcement agency established under a law of a State or the Commonwealth that is authorised by the regulations to receive confidential information under this paragraph;
or
(b) the disclosure of statistical or other information that could not reasonably be expected to lead to the identification of any person to whom it relates; or
(c) the disclosure of information or material in other circumstances in which its disclosure is permitted by the regulations.
(4) Information or material that has restrictions on its disclosure imposed under another Act remains subject to those restrictions despite the information or material being obtained by the Commissioner, and such information or material may only be disclosed under subsection (2) to the extent that the disclosure is consistent with those restrictions.
(5) If confidential information is lawfully disclosed under this section, this section does not prevent the further disclosure of the confidential information, or the recording or use of it, for the purpose for which the disclosure was made.
(6) A court cannot require a person who is subject to a duty of confidentiality under this section to give evidence, or to produce material, contrary to this section, except in proceedings arising from the lawful disclosure of confidential information.
(7) In this section —
confidential information means information or material obtained in the course of the administration of this Act about an applicant for a first home owner grant or about the applicant’s spouse or de facto partner;
State includes Territory.
[Section 65 amended: No. 28 of 2003 s. 65; No. 52 of 2004 s. 14; No. 17 of 2010 s. 19.]
66. Time for commencing prosecutions
A prosecution for an offence against this Act may be commenced at any time within 5 years after the date on which it is alleged the offence was committed.
67. Protection from liability for wrongdoing
(1) A person is not liable for anything that the person has, in good faith, done in the performance or purported performance of a function under this Act.
(2) The Crown is also relieved of any liability that it might otherwise have had for another person having done anything as described in subsection (1).
(3) The protection given by this section applies even though the thing done as described in subsection (1) may have been capable of being done whether or not this Act had been enacted.
(4) In this section, a reference to the doing of anything includes a reference to an omission to do anything.
68. Appropriation of Consolidated Account
The payment of a first home owner grant under this Act is to be charged to the Consolidated Account, and this section appropriates that Account accordingly.
[Section 68 amended: No. 77 of 2006 s. 4 and 5(1).]
69. Regulations
(1) The Governor may make regulations prescribing all matters that are required or permitted by this Act to be prescribed, or are necessary or convenient to be prescribed for giving effect to the purposes of this Act.
(2) Regulations may create offences and provide, in respect of an offence so created, for the imposition of a penalty not exceeding $5 000.
(3) Regulations may be expressed to apply to or in relation to a transaction the commencement date of which is before the day on which the regulations come into operation if the application of the regulations to or in relation to the transaction will not adversely affect a party to the transaction.
[Section 69 amended: No. 16 of 2017 s. 21.]
70. Review of Act
(1) The Minister is to carry out a review of the operation and effectiveness of this Act as soon as is practicable after the expiry of 5 years from its commencement.
(2) The Minister is to prepare a report based on the review and, as soon as is practicable after the report is prepared, is to cause it to be laid before each House of Parliament.
Part 5 — Transitional provisions
[Heading inserted: No. 1 of 2022 s. 13.]
71. Transitional provision for Finance Legislation Amendment (Emergency Relief) Act 2022
commencement day means the day on which the Finance Legislation Amendment (Emergency Relief) Act 2022 Part 3 comes into operation.
(2) A grant relief declaration can be made in relation to an emergency declaration (as defined in section 64B(1)) only if the emergency declaration is in force on commencement day or is made on or after commencement day.
[Section 71 inserted: No. 1 of 2022 s. 13.]
72. Transitional provision for Emergency Management Amendment (Temporary COVID‑19 Provisions) Act 2022
commencement day means the day on which the Emergency Management Amendment (Temporary COVID‑19 Provisions) Act 2022 Part 3 comes into operation.
(2) If 1 or more COVID‑19 declarations were made under the Emergency Management Act 2005 section 77C (as that section was in force before commencement day), section 64B applies on and after commencement day in relation to those COVID‑19 declarations as if the amendments made by the Emergency Management Amendment (Temporary COVID‑19 Provisions) Act 2022 section 35 had not come into operation.
[Section 72 inserted: No. 33 of 2022 s. 36.]
dline
Notes
This is a compilation of the First Home Owner Grant Act 2000 and includes amendments made by other written laws 1. For provisions that have come into operation, and for information about any reprints, see the compilation table.
Compilation table
| Short title | Number and year | Assent | Commencement |
|---|
| First Home Owner Grant Act 2000 | 16 of 2000 | 9 Jun 2000 | 1 Jul 2000 (see s. 2) |
| First Home Owner Grant Amendment Act 2000 | 61 of 2000 | 7 Dec 2000 | s. 8: 1 Jul 2000 (see s. 2(2)); Act other than s. 8: 7 Dec 2000 (see s. 2(1)) |
| First Home Owner Grant Amendment Act 2001 2 | 14 of 2001 | 14 Aug 2001 | 9 Mar 2001 (see s. 2) |
| First Home Owner Grant Amendment Act 2003 3 | 13 of 2003 | 17 Apr 2003 | s. 5(5): 9 Mar 2001 (see s. 2(3)); s. 5 (except s. 5(5)) and 6: 9 Oct 2001 (see s. 2(2)); Act other than s. 5 and 6: 17 Apr 2003 (see s. 2(1)) |
| Acts Amendment (Equality of Status) Act 2003 Pt. 22 | 28 of 2003 | 22 May 2003 | 1 Jul 2003 (see s. 2 and Gazette 30 Jun 2003 p. 2579) |
| First Home Owner Grant Amendment Act 2004 4 | 52 of 2004 | 18 Nov 2004 | Pt. 2 and 3: 1 Jul 2004 (see s. 2(2)); Pt. 1: 18 Nov 2004 (see s. 2(1)) |
| State Administrative Tribunal (Conferral of Jurisdiction) Amendment and Repeal Act 2004 Pt. 2 Div. 50 5 | 55 of 2004 | 24 Nov 2004 | 1 Jan 2005 (see s. 2 and Gazette 31 Dec 2004 p. 7130) |
| Criminal Procedure and Appeals (Consequential and Other Provisions) Act 2004 s. 80 | 84 of 2004 | 16 Dec 2004 | 2 May 2005 (see s. 2 and Gazette 31 Dec 2004 p. 7129 (correction in Gazette 7 Jan 2005 p. 53)) |
| Reprint 1: The First Home Owner Grant Act 2000 as at 3 Jun 2005 (includes amendments listed above) | | | |
| First Home Owner Grant Amendment Act 2005 6 | 26 of 2005 | 12 Dec 2005 | s. 4: 1 Jul 2000 (see s. 2(2)); Act other than s. 4: 12 Dec 2005 (see s. 2(1)) |
| Financial Legislation Amendment and Repeal Act 2006 s. 4, 5(1) and Sch. 1 cl. 67 | 77 of 2006 | 21 Dec 2006 | 1 Feb 2007 (see s. 2(1) and Gazette 19 Jan 2007 p. 137) |
| Revenue Laws Amendment Act (No. 2) 2008 s. 33 | 31 of 2008 | 27 Jun 2008 | 28 Jun 2008 (see s. 2(b)) |
| First Home Owner Grant Amendment Act 2009 | 27 of 2009 | 17 Nov 2009 | s. 3 and Pt. 2: 14 Oct 2008 (see s. 2(b)); s. 1 and 2: 17 Nov 2009 (see s. 2(a)); Pt. 4: 18 Nov 2009 (see s. 2(d)); Pt. 3: 1 Jan 2010 (see s. 2(c) and Gazette 22 Dec 2009 p. 5253) |
| Revenue Laws Amendment and Repeal Act 2010 Pt. 3 | 17 of 2010 | 25 Jun 2010 | 26 Jun 2010 (see s. 2(b)) |
| Reprint 2: The First Home Owner Grant Act 2000 as at 9 Jul 2010 (includes amendments listed above) | | | |
| Revenue Laws Amendment Act 2012 Pt. 3 | 29 of 2012 | 3 Sep 2012 | 4 Sep 2012 (see s. 2(e)) |
| Revenue Laws Amendment Act (No. 2) 2012 Pt. 3 | 32 of 2012 | 8 Oct 2012 | 9 Oct 2012 (see s. 2(e)) |
| Revenue Laws Amendment Act 2013 Pt. 4 | 10 of 2013 | 24 Sep 2013 | 25 Sep 2013 (see s. 2(c)(ii)) |
| Revenue Laws Amendment Act 2015 Pt. 2 Div. 1 | 27 of 2015 | 2 Oct 2015 | 3 Oct 2015 (see s. 2(b)) |
| First Home Owner Grant Amendment Act 2017 | 16 of 2017 | 5 Dec 2017 | s. 8-16: 1 Jan 2017 (see s. 2(b)); s. 1 and 2: 5 Dec 2017 (see s. 2(a)); Act other than s. 1, 2 and 8‑16: 6 Dec 2017 (see s. 2(c)) |
| Reprint 3: The First Home Owner Grant Act 2000 as at 4 May 2018 (includes amendments listed above) | | | |
| Strata Titles Amendment Act 2018 Pt. 3 Div. 7 | 30 of 2018 | 19 Nov 2018 | 1 May 2020 (see s. 2(b) and SL 2020/39 cl. 2) |
| Community Titles Act 2018 Pt. 14 Div. 9 | 32 of 2018 | 19 Nov 2018 | 30 Jun 2021 (see s. 2(b) and SL 2021/69 cl. 2) |
| Finance Legislation Amendment (Emergency Relief) Act 2022 Pt. 3 | 1 of 2022 | 21 Feb 2022 | 22 Feb 2022 (see s. 2(b)) |
| Legal Profession Uniform Law Application Act 2022 s. 424 | 9 of 2022 | 14 Apr 2022 | 1 Jul 2022 (see s. 2(c) and SL 2022/113 cl. 2) |
| Transfer of Land Amendment Act 2022 Pt. 3 Div. 5 | 21 of 2022 | 24 Jun 2022 | 7 Aug 2023 (see s. 2(b) and SL 2023/111 cl. 2) |
| Emergency Management Amendment (Temporary COVID‑19 Provisions) Act 2022 | 33 of 2022 | 21 Oct 2022 | Pt. 2 Div. 2 Subdiv. 2: 3 Nov 2022 (see s. 2(b) and SL 2022/175 cl. 2); Pt. 3 Div. 2: 3 Nov 2024 (see s. 2(c) and SL 2022/175 cl. 2) |
| Help to Buy (Commonwealth Powers) Act 2025 Pt. 4 Div. 2 | 22 of 2025 | 19 Dec 2025 | 19 Dec 2025 (see s. 2) |
Other notes
1 The Courts Legislation Amendment and Repeal Act 2004 Sch. 2 cl. 20 was deleted by the Criminal Law and Evidence Amendment Act 2008 s. 77(13).
2 The First Home Owner Grant Amendment Act 2001 s. 7 is a savings provision of no further effect.
3 The First Home Owner Grant Amendment Act 2003 s. 10 is a savings provision of no further effect.
4 The First Home Owner Grant Amendment Act 2004 Pt. 3 is a transitional provision of no further effect.
5 The State Administrative Tribunal (Conferral of Jurisdiction) Amendment and Repeal Act 2004 Pt. 5, the State Administrative Tribunal Act 2004 s. 167 and 169, and the State Administrative Tribunal Regulations 2004 r. 28 and 42 deal with certain transitional issues some of which may be relevant for this Act.
6 The First Home Owner Grant Amendment Act 2005 Pt. 3 reads as follows:
Part 3 — Transitional provisions
Division 1 — First home owner grant
- Terms used in this Division
(1) In this Division —
commencement day means the day on which this Act receives the Royal Assent;
FHOG Act means the First Home Owner Grant Act 2000;
relevant eligible transaction means an eligible transaction —
(a) relating to a relevant interest in land that is a licence or right of occupancy granted by a local government, as described in the FHOG Act section 6(1)(f) (as amended by this Act); and
(b) the commencement date of which is on or before the commencement day.
(2) A term used in this Division that is defined in the FHOG Act has the same meaning in this Division as it has in that Act.
- Application of amendments to FHOG Act section 12
(1) If, before the commencement day, a person was not ineligible under the FHOG Act section 12 to be an applicant for a first home owner grant, the person does not become ineligible under that section on and after that day to be such an applicant only because of the amendments to that Act effected by section 4.
(2) However, subsection (1) applies only if the commencement date of the eligible transaction to which the application relates is on or before the commencement day.
- Application of amendments to FHOG Act section 15
(1) If an application for a first home owner grant that relates to a relevant eligible transaction is made under the FHOG Act, section 15 of that Act applies to the application as if subsection (5) of that section were repealed and the following subsection were inserted instead —
“
(5) The application may only be made within the period —
(a) beginning on the commencement date of the relevant eligible transaction; and
(b) ending 12 months after the later of —
(i) the completion of the relevant eligible transaction; or
(ii) the day on which the First Home Owner Grant Amendment Act 2005 receives the Royal Assent.
”.
(2) Subject to subsection (1) and section 6, the FHOG Act as in force on the commencement date of the relevant eligible transaction applies to and in relation to an application referred to in that subsection.
- Application of amendments to existing first home owner grants
The amendments to the FHOG Act effected by section 4 do not affect the validity of a first home owner grant that has been paid, or authorised to be paid, before the commencement day.
Division 2 — Stamp duty
- Terms used in this Division
(1) In this Division —
commencement day means the day on which this Act receives the Royal Assent;
relevant instrument of transfer means an instrument of transfer —
(a) relating to a relevant interest in land that is a licence or right of occupancy granted by a local government, as described in the First Home Owner Grant Act 2000 section 6(1)(f) (as amended by this Act); and
(b) executed not before 1 July 2004 and not after the commencement day;
section 75AG means the Stamp Act 1921 section 75AG.
(2) A term used in this Division that is defined in section 75AG has the same meaning in this Division as it has in that section.
- Assessment of duty under Stamp Act 1921 section 75AG for transfers relating to certain first home owners
If an application is made to the Commissioner under section 75AG for the amount of duty chargeable on a relevant instrument of transfer to be assessed under that section, section 75AG applies to the application as if subsection (4) of that section were repealed and the following subsection were inserted instead —
“
(4) The application may only be made within the period —
(a) beginning on the commencement date of the eligible transaction to which the application relates; and
(b) ending 12 months after the later of —
(i) the completion of the eligible transaction; or
(ii) the day on which the First Home Owner Grant Amendment Act 2005 receives the Royal Assent.
”.
Defined terms
[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]
Defined term Provision(s)
administration agreement 37(1)
affected transaction 64F(1)
amendment day 19(1)
applicant, 41A(1)
application 3(1)
approved 30(1A), 32(1)
Australian citizen 3(1), 7A(1)
authorised investigator 3(1), 48(3)
building 3(1)
cap amount 3(1), 14AD
class 1 eligible transaction 14B(1)
class 2 eligible transaction 14B(1a)
class 3 eligible transaction 14B(1b)
class 4 eligible transaction 14B(2)
class 5 eligible transaction 14B(3)
class 6 eligible transaction 14B(4A)
class 7 eligible transaction 14B(4B)
class 8 eligible transaction 14B(4C)
commencement date 3(1), 14AA(1)
commencement day 71(1), 72(1)
Commissioner 3(1)
Commissioner’s website 3(1)
completed 3(1), 14AA(2)
comprehensive home building contract 3(1)
confidential information 65(7)
consideration 3(1), 14AB
corresponding Commissioner 3(1)
corresponding law 3(1)
cut-off date 14A
decision on the application 26
de facto partner 3(1)
document 47(3)
eligibility criteria 3(1)
eligible person 64F(1)
eligible transaction 3(1), 14(1)
emergency declaration 64B(1)
established home 3(1)
first home owner grant 3(1)
first home owner grant scheme 3(1)
garnishee 54A(2)
grant amount 64A(2)
grant relief declaration 3(1), 64B(2)
grant relief measure 3(1), 64A(1)
guardian 3(1)
Help to Buy arrangement 13B(3)
home 3(1), 4
home owner 5
Housing Australia 13B(3)
identity card 3(1)
interested person 16(3)
liable person 54A(1)
licensed valuer 41A(1)
new home 3(1)
non-conforming interest 6(3)
objector 26
option to purchase 3(1)
outstanding amount 58(1)
owner 3(1), 5
owner builder 3(1)
permanent resident 3(1), 7B(1)
premises 3(1)
property 3(1)
registered 55(6)
Registrar 3(1)
relevant amount 19(3)
relevant date 14A
relevant day 21(3)
relevant emergency declaration 64B(3)
relevant interest 3(1), 6(1)
relevant material 3(1)
repayment arrangement 3(1)
required repayment 52(1A)
required residence period 3(1), 13(2)
residence requirements 3(1)
residential property 3(1), 3(2)
second amendment day 19(1)
special eligible transaction 14A
spouse 3(1), 7(1)
standard grant amount 51(1B)
State 65(7)
substantially renovated home 3(1)
take-up period 3(1), 13(5)
taxation law 3(1)
the applicant 11(1)
the home 3(1)
the other grant 11(1)
total value 3(1), 14AC(1)
transaction 3(1)
unencumbered value 3(1), 14AE(1)
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Attribute work as: © State of Western Australia 2025.
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