Applicants must:
- complete and lodge the application form with all relevant supporting evidence within 12 months of completion of the eligible transaction.
- be a natural person at least 18 years of age at the date of application.
- hold the relevant interest in the home in their own capacity and not as a trustee (except for a guardian who holds the interest on trust for a person with a legal disability).
- ensure at least one applicant is an Australian citizen or permanent resident at the date of the application.
- be buying or building a home or constructing a home as an owner builder with a total value not exceeding the cap amount and/or first home owner rate of duty threshold.
- ensure each person holding the relevant interest in the home is an applicant.
- ensure all applicants will reside in the home as their principal place of residence for a continuous period of at least six months commencing within 12 months of completion of the eligible transaction.
- lodge an application for assessment or reassessment of duty at the first home owner rate within 12 months of completion of the transaction, or within three months after the first home owner grant is paid.
Applicants and their spouse/de facto partner must not:
- have previously been paid a first home owner grant or received the first home owner rate of duty in Australia, or have had to repay the grant or duty as a result of an investigation.
- have previously owned or held a relevant interest (other than a relevant interest held subject to a trust) in residential property anywhere in Australia -
- before 1 July 2000 or
- on or after 1 July 2000 and occupied that residential property as a place of residence before 1 July 2004 or
- on or after 1 July 2000 and occupied that residential property as a place of residence for a continuous period of at least six months beginning on or after 1 July 2004.
Find out more about your eligibility and obligations.
