Administrative arrangement—application of revenue and grants legislation for Boost to Buy and Help to Buy participants
Issued
22 October 2026
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22 October 2026
A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.
Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.
What this ruling is about
- The purpose of this ruling is to withdraw Public Ruling GEN013.1.
- The Home Ownership and Other Legislation Amendment Act 2026 amended the Duties Act 2001, First Home Owner Grant and Other Home Owner Grants Act 2000 and Land Tax Act 2010 to ensure participation in the Help to Buy and Boost to Buy shared equity programs will not affect eligibility for the transfer duty home concession, the first home owner grant and the land tax home exemption.
- These amendments take effect from 5 December 2025 (for Help to Buy related amendments) and 15 December 2025 (for Boost to Buy related amendments), thereby superseding this ruling
- Public Ruling GEN013.1 is to be withdrawn.
Ruling and explanation
- Public Ruling GEN013.1 is no longer in effect.
Date of effect
- This public ruling takes effect from the date of issue.
Simon McKee
Commissioner of State Revenue
Date of issue: 22 October 2026
References
| Public Ruling | Issued | Dates of effect | |
|---|---|---|---|
| From | To | ||
| GEN013.2 | 22 October 2026 | 22 October 2026 | Current |
| GEN013.1 | 12 June 2026 |
|
21 October 2026 |