This Commissioner’s practice details the factors the Commissioner of State Revenue will consider when determining an application to vary the prescribed residence requirements following receipt of 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 - Variations To Residence Requirements
Superseded CP FHOG 1.1
Superseded CP FHOG 1.0