The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026. Read more

The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave. Read more

The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

Spouse

Issued date
16 October 2024

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First home owner grant

A person who is one of the following:

married
a de facto partner who has been living with the other person on a genuine domestic basis for 2 years or more (see section 32DA of the Acts Interpretation Act 1954)
a registered partner (under the Civil Partnerships Act 2011)