This Commissioner’s practice outlines the factors the Commissioner of State Revenue 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.
Documents
FHOG Duties CP - Separated Spouses
Superseded CP FHOG 5.0