First Home and Housing Construction Grants Act 2000

This Act may be cited as the First Home and Housing Construction Grants

Act 2000.

In this Act, unless the contrary intention appears—

Australian citizen means an Australian citizen within the meaning of the Australian Citizenship

Act 1948 (Cwth);

authorised investigation—see section 33;

authorised officer means a person authorised by the Commissioner to exercise the powers of an authorised officer under this

Act;

building includes part of a building;

close personal relationship means the relationship between 2 adult persons (whether or not related by family and irrespective of their gender) who live together as a couple on a genuine domestic basis, but does not include—

the relationship between a legally married couple; or

a relationship where 1 of the persons provides the other with domestic support or personal care (or both) for fee or reward, or on behalf of some other person or an organisation of whatever kind;

[Note: Note

Two persons may live together as a couple on a genuine domestic basis whether or not a sexual relationship exists, or has ever existed, between them.]

commencement date of an eligible transaction—see section 13(4);

Commissioner means the Commissioner of State

Taxation;

completed—for completion of an eligible transaction, see section 13(5);

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 for an eligible transaction—see section 13(7);

contract for an "off‑the‑plan" purchase, of a new home, means a contract for the purchase of the home on a proposed lot in an unregistered plan of a subdivision of land;

corresponding law means an Act of another State, or a Territory, corresponding to this Act;

domestic partner—see section 6;

eligibility criteria means the criteria for determining whether an applicant for a first home owner grant is eligible for the grant (see Part

2Division 2);

eligible transaction—see section 13(1);

first home owner grant means a grant authorised under section 17;

first home owner grant scheme means the scheme for payment of first home owner grants established under this

Act;

function includes a power;

guardian of a person under a legal disability includes 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;

home—see section 4;

housing construction grant means a grant authorised under section 18BAB;

new home means a home that has not been previously occupied or sold as a place of residence and includes a substantially renovated home;

new home grant scheme means the schemes for the payment of housing construction grants and seniors housing grants established by this Act;

new home transaction means an eligible transaction that is—

a contract for the purchase of a new home; or

a comprehensive home building contract for a new home;

or

the building of a new home by an owner builder;

option to purchase includes a right of preemption or a right of first refusal;

owner means—

in relation to land—a person who has a relevant interest in the land;

in relation to a home—a person who has a relevant interest in the land on which the home is built (see section 5(1));

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 means—

the holder of a permanent visa within the meaning of section 30 of the Migration Act 1958 (Cwth); or

a New Zealand citizen who holds a special category visa within the meaning of section 32 of the Migration

Act 1958 (Cwth);

relevant interest—see section 5(2),

and

;

residence requirement—

in relation to an applicant for a first home owner grant—means the residence requirement imposed by section 12;

in relation to an applicant for a seniors housing grant—means the residence requirement imposed by section 12B;

residential property—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;

seniors housing grant means a grant authorised under section 18BAC;

spouse—see section 6;

substantially renovated home—a home is a substantially renovated home if—

the sale of the home is, under the A New

Tax System (Goods and Services Tax) Act 1999 of the

Commonwealth, a taxable supply as a sale of new residential premises within the meaning of section 40‑75(1)(b) (Meaning of new residential premises); and

the home, as renovated, has not been previously occupied or sold as a place of residence;

taxation law means a law for the assessment or imposition of a tax.

A home is a building (affixed to land) that—

may lawfully be used as a place of residence; and

is, in the Commissioner's opinion, a suitable building for use as a place of residence.

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.

Each of the following is, subject to subsection (3), a relevant interest in land:

an estate in fee simple in the land; or

a life estate in the land approved by the Commissioner;

or

a perpetual lease of the land granted by the Commonwealth or the

State; or

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

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

a licence or right of occupancy granted by the Commonwealth or the

State that gives, in the Commissioner's opinion, the licensee or the holder of the right reasonable security of tenure; or

an interest in a company's shares if the Commissioner is satisfied that—

the interest entitles the holder of the interest to exclusive occupation of a specified home owned by the company; and

the value of the shares is not less than the value of the company's interest in the home.

Subject to subsections (4) and

—

an interest is not a relevant interest at a particular time unless the holder of the interest has, or will have within 12 months after that time (or a longer time allowed by the Commissioner), a right to immediate occupation of the land;

an interest is not a relevant interest in the hands of a person who holds it subject to a trust;

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.

The regulations may provide for recognition of an interest (a

non-conforming interest) as a relevant interest—

even though the interest may not conform with the above provisions;

and

even though the interest may not be recognised at law or in equity as an interest in land.

If a grant authorised under this Act is to be paid in consequence of the recognition of a non-conforming interest as a relevant interest, the

Commissioner may impose appropriate conditions on the payment of the grant to ensure its recovery if criteria prescribed in the regulations about future conduct or events are not satisfied.

In the case of housing construction grants—

subsection (3)(b) does not apply; and

no equitable interest may constitute a relevant interest in any circumstances.

A person is the spouse of another if they are legally married.

A person is the domestic partner of another if they live together in a close personal relationship.

If the Commissioner is satisfied that, at the time of deciding an application for a first home owner grant, an applicant—

is legally married but not cohabiting with the person to whom the applicant is legally married; and

has no intention of resuming cohabitation, the person to whom the applicant is legally married is not to be regarded as the applicant's spouse.

This Act applies to, and in relation to, an application for a

HomeBuilder grant as if it were an application for a first home owner grant (and as if references in this Act to a first home owner grant were references to a HomeBuilder grant and references to the first home owner grant scheme were references to the HomeBuilder scheme) subject to the following:

Part

2Divisions 1,

2 and

3 do not apply to a HomeBuilder grant and instead entitlement to the grant and the eligibility criteria will be determined by the Commissioner (and published on a website determined by the

Commissioner) in accordance with the terms of the National Partnership

Agreement (and subject to subsection (2));

sections 18 to

18C (inclusive) do not apply to a

HomeBuilder grant and the amount of the grant is the amount specified by the

National Partnership Agreement;

the remaining provisions of this Act apply subject to modifications and exclusions prescribed by the regulations.

The Commissioner may determine that a person is not entitled to a

HomeBuilder grant in respect of a transaction if the Commissioner is satisfied that the transaction—

forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to the grant;

or

replaces a previous transaction, entered into before

4 June 2020, that is for the same home or the same renovation.

In this section—

HomeBuilder grant means a grant provided for by the National Partnership Agreement;

National Partnership Agreement means the

National Partnership Agreement on HomeBuilder executed on behalf of the

Commonwealth on 12 June 2020 (as varied or substituted from time to time with the agreement of the State of South

Australia).

For the purposes of assessing eligibility for any grant under this

Act in respect of land purchased, or to be purchased, under a Help to Buy arrangement, an interest the Commonwealth or Housing Australia has, or will have, in the land is to be disregarded (and the Commonwealth or Housing

Australia will be taken not to be an interested person for the purposes of section 15).

A person engaged in work related to the administration of this Act is authorised to disclose information obtained in the course of that work to the Commonwealth or Housing Australia to assist in determining whether a person is ineligible to be a participant in a Help to Buy arrangement.

Section 41 does not apply to information obtained under subsection (2).

In this section—

Help to Buy arrangement has the same meaning as in the Help to Buy Act

2024 of the Commonwealth;

Housing Australia has the same meaning as in the

Housing Australia Act

2018 of the

Commonwealth.

A first home owner grant is payable on an application under this

Act if—

the applicant or, if there are 2 or more of them, each of the applicants complies with the eligibility criteria; and

the transaction for which the grant is sought—

is an eligible transaction; and

has been completed.

However, if—

the commencement date of an eligible transaction for which a grant is sought is on or after 17 September 2010; and

the market value of the home to which the transaction relates (as determined under section 18BB) exceeds—

where the commencement date of the eligible transaction is on or after 17 September 2010 but before

15 June 2023—$575 000; or

where the commencement date of the eligible transaction is on or after 15 June 2023 but before

6 June 2024—$650 000; or

if an amount (whether in respect of an eligible transaction with a commencement date within a prescribed period or otherwise) is prescribed by regulation for the purposes of this paragraph—that amount, no first home owner grant is payable on the application for the grant.

Despite subsection (1)(a), an applicant need not comply with the eligibility criteria to the extent the applicant is exempted from compliance by or under this Act.

Only 1 first home owner grant is payable for the same eligible transaction.

A housing construction grant is payable on an application under this Act if the requirements of section 18BAB are satisfied.

Subject to section 12A, only 1 housing construction grant is payable in relation to a particular new home.

A seniors housing grant is payable on an application under this Act if the requirements of section 18BAC are satisfied.

Only 1 seniors housing grant is payable in relation to a particular new home.

A seniors housing grant is not payable in relation to the construction or purchase of a new home if any other grant is payable under this

Act in relation to the construction or purchase of the home.

An applicant for a first home owner grant must be a natural person.

An applicant for a first home owner grant must be at least 18 years of age.

The Commissioner may exempt an applicant from the above requirement if the Commissioner is satisfied that:

the home to which the application relates will be occupied by the applicant as his or her principal place of residence for a continuous period of at least 6 months (or a shorter period approved by the Commissioner), commencing within 12 months after completion of the eligible transaction (or within a longer period approved by the Commissioner); and

the application does not form part of a scheme to circumvent limitations on or requirements affecting, eligibility or entitlement to a first home owner grant.

Subject to subsection (2), an applicant for a first home owner grant must be an Australian citizen or a permanent resident.

If an application is made by joint applicants and 1 of the applicants is an Australian citizen or a permanent resident, it is not necessary for the other or others to be Australian citizens or permanent residents.

Subject to subsection (2), an applicant for a first home owner grant is ineligible if—

the applicant or the applicant's spouse or domestic partner has been a party to an earlier application under this Act or a corresponding law;

and

a grant was paid on the application.

However, an applicant is not ineligible if—

the grant was later paid back; and

the basis for the repayment of the grant was a failure to comply with the residence requirement or any conditions on which the grant was made;

and

any penalty amount payable under section 39(3) in relation to repayment of the earlier grant has been paid.

An applicant for a first home owner grant is also ineligible if the applicant or the applicant's spouse or domestic partner—

could have successfully applied for a first home owner grant under this Act or a corresponding law in respect of an earlier transaction to which he or she was a party but did not do so; or

could, assuming that he or she had then been an Australian citizen or a permanent resident, have successfully applied for a first home owner grant under this Act or a corresponding law in respect of an earlier transaction to which he or she was a party.