This Commissioner’s practice outlines the factors the Commissioner will consider when ascertaining if an applicant and their spouse or de facto partner are taken to be separated for the purpose of determining eligibility for the first home owner grant, and/or first home owner concessional rate of duty, in respect of an eligible transaction that commenced on or after 3 October 2015.
FHOG Duties CP - Separated Spouses
Commissioner’s practice
FHOG DA 37 - Eligibility for a grant if an applicant is separated from their spouse or de facto partner.
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Published
1 November 2016
