Duties Act 1997

Companies, partnerships, and persons in their capacity as trustees, are not eligible.

However, a trustee is eligible if—

the trustee is the guardian of a person under a legal disability and the person under a legal disability is a first home owner who will be occupying the home to which the agreement or transfer relates as a principal place of residence in accordance with the residence requirement under section 76, or

the trustee is an apparent purchaser of a kind referred to in section 55 and the real purchaser is a first home owner.

A purchaser or transferee under an agreement or transfer who is under 18 years of age is not eligible.

Despite subsection (3), the Chief Commissioner may determine that a purchaser or transferee under 18 years of age is eligible if the Chief Commissioner is satisfied that—

the home to which the agreement or transfer relates will be occupied by the purchaser or transferee as his or her principal place of residence in accordance with the residence requirement under section 76, and

the application does not form part of a scheme to circumvent limitations on, or requirements affecting, eligibility under the scheme.

A purchaser or transferee under an agreement or transfer is not eligible unless the person is an Australian citizen or a permanent resident, subject to subsection (6).

If there is more than one purchaser or transferee under an agreement or transfer and at least one of them is a first home owner who is an Australian citizen or permanent resident, the other purchasers or transferees are exempt from compliance with subsection (5).

(Repealed)