1Short title
This Act may be cited as the First Home Owner Grant Act 2000.
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Bill homepageThis Act may be cited as the First Home Owner Grant Act 2000.
This Act comes into operation on 1 July 2000.
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 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
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 home, has the meaning given by section 5;
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 —
land (whether built on or not); or
a building or structure on land; or
a vehicle,
and includes a part of premises;
property means —
a home; or
land; or
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 —
whether an application under this Act or a corresponding law for a first home owner grant has been properly made; or
whether an objection to a decision made under this Act or a corresponding law should be upheld; or
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
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
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 —
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
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 —
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
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 contract for the purchase of a home in the State; or
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
the building of a home in the State by an owner builder;
unencumbered value has the meaning given by section 14AE(1).
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.]
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.
Subject to subsection (2), a relevant interest in land is —
an estate in fee simple in the land; or
a life estate, approved by the Commissioner, in the land; or
a strata lease of the land, as defined in the Strata Titles Act 1985 section 3(1);
a lease in perpetuity 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, 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
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;
or
an interest prescribed by the regulations to be a relevant interest.
Subject to subsection (3) —
[(a) and (b) deleted]
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.
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 —
even though the interest does not conform with subsection (2); and
even though the interest may not be recognised at law or in equity as an interest in land.
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.]
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.
If the Commissioner is satisfied at the time of deciding an application for a first home owner grant that —
an applicant is married but is living apart from the person to whom the applicant is married; and
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.]
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.
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.]
A person is a permanent resident for the purposes of an application for a first home owner grant if —
the person is —
the holder of a permanent visa within the meaning of section 30 of the Migration Act 1958 of the Commonwealth; or
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
the person has satisfied the Commissioner that he or she intends to reside permanently in Australia.
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.]
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 requirement to be at least 18 years of age if the Commissioner is satisfied that —
the applicant intends to comply with the residence requirements to the extent that the applicant is required to do so; and
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.
When deciding whether to exempt an applicant from the requirement, the Commissioner must take into account —
the circumstances in which the eligible transaction was entered into, including any financial or familial arrangements; and
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.]
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.
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).
Only one first home owner grant is payable for the same eligible transaction.
[Section 8 amended: No. 52 of 2004 s. 5.]
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