Find a first home owner grant form or publication

• First home owner grant
• First home owner rate of duty
• Alternative proof of identity

• Apply for the grant
• Vary the residence requirements - reduction or extension
• Exemption from residence requirements
• Payment arrangement
• Valuation
• Boost payment
• Boost extension
• Statutory declaration

A Commissioner's practice is a statement describing how the Commissioner will exercise a statutory discretion or deal with practical issues relating to the assessment of tax.

• Imposition of penalties
• Substantially renovated homes
• Exemption where applicant is under 18
• Separated spouses
• Interests held subject to a trust
• Variations to prescribed residence requirements
• Principal place of residence
• Penalty tax and recovery of valuation costs for written valuations

A revenue ruling is a statement providing the Commissioner's interpretation of certain provisions of legislation or details of administrative procedures and practices associated with specific aspects of revenue administration not related to the assessment of tax.

• Payment arrangements
• Reasonable security of tenure
• De facto partners