Public Ruling FHOGA005.1.3 Multiple eligible transactions

What this ruling is about

1. This public ruling clarifies how the First Home Owner Grant and Other Home Owner Grants Act 2000 (Grants Act) applies if there is more than one eligible transaction.
2. The Grants Act provides that the first home owner grant (the grant) is payable on application if the applicant (or if there are two or more applicants, each of the applicants) complies with the eligibility criteria and the transaction for which the grant is sought is an eligible transaction and has been completed.¹
3. Section 5 of the Grants Act describes the six eligible transactions for which the grant may be sought.

Ruling and explanation

4. Where an applicant satisfies (or applicants satisfy) the eligibility criteria for more than one completed eligible transaction, the applicant (or applicants) must claim the grant for the earliest completed transaction.

Date of effect

5. This public ruling takes effect from the date of issue.

Mark Jackson
Commissioner of State Revenue
Date of issue: 3 November 2020

References

Footnotes

1. Section 10(1) of the Grants Act