Administrative arrangement—extension of definition of ‘new home’

Public Ruling FHOGA006.2.2

Issued
22 October 2026

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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 FHOGA006.2.1.
The Home Owner and Other Legislation Amendment Act 2026 amended section 6 of the First Home Owner Grant and Other Home Owner Grants Act 2000 with effect from 1 December 2020 to extend the definition of new home to include homes sold under certain builders’ terms arrangements, thereby superseding this ruling.
Public Ruling FHOGA006.2.1 is to be withdrawn.

Ruling and explanation

Public Ruling FHOGA006.2.1 is no longer in effect.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
Public Ruling	Issued	From	To
FHOGA006.2.2	22 October 2026	22 October 2026	Current
FHOGA006.2.1	10 December 2020	10 December 2020	21 October 2026