Residence requirements
A practice direction, 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 practice direction, the change in the law overrides the practice direction—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 direction is about
- This practice direction clarifies what evidence the Commissioner will consider when making a decision about whether an applicant for the first home owner grant (the grant) under the First Home Owner Grant and Other Home Owner Grants Act 2000 (Grants Act) has occupied the home for which the application relates (the relevant home) as their principal place of residence (PPR).
- The Grants Act provides that the grant is payable on an application if the applicant (or if there are 2 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
- An eligible transaction is taken to be completed2 as follows.
- For an eligible transaction that is a contract for the purchase of a home:
- when the purchaser becomes entitled to possession of the home under the contract
and - when the purchaser’s title is registered, if the purchaser is to obtain a registered title to the land on which the home is built.
- when the purchaser becomes entitled to possession of the home under the contract
- For an eligible transaction that is a contract to have a home built or the building of a home by an owner builder—when the building is ready for occupation as a home and any prescribed completion requirements are complied with.3
- For an eligible transaction that is a contract for the purchase of a home:
- For eligible transactions entered into on or before 31 December 2003, the applicant must occupy the relevant home as their PPR within 1 year after completion of the eligible transaction or a longer period approved by the Commissioner.4
- For eligible transactions entered into on or after 1 January 2004, the applicant must occupy the relevant home as their PPR for a continuous period of at least 6 months.5 This period of occupation must start within 1 year after the completion of the eligible transaction or a longer period approved by the Commissioner.6
- If the Commissioner is satisfied the residence requirement will be met, the Commissioner may authorise the early payment of the grant in anticipation of the applicant’s compliance.7
- In some cases, the Commissioner may require evidence8 that supports that the applicant complied with the residence requirements.
Direction and explanation
- The issue of whether the relevant home is the applicant’s PPR is a question of fact and must be determined with regard to the individual circumstances of each case.
- The Commissioner may take into account a number of relevant factors, which include but are not limited to the following:
- whether the applicant has moved their personal belongings into the home
- the place of residence of the applicant’s family
- the length of time the applicant was in occupation of the home
- the date occupation of the home commenced
- the address to which the applicant has their mail delivered
- the name of the person liable to account for the payment of utilities (e.g. electricity, gas and telephone) connected to the home
- the address of the applicant on electoral rolls.
- The relevance and weight of each factor depends on the circumstances of each case.
- The Commissioner may request written information or documents relevant to whether or not the applicant occupied the relevant home as their PPR. For example, documents could include gas or electricity accounts, or a statutory declaration by a person who is not a party to the application setting out facts that prove that the applicant lived in the home as their PPR by the relevant date.
Date of effect
- This practice direction takes effect from the date of issue.
Simon McKee
Commissioner of State Revenue
Date of issue: 22 October 2026
References
| Practice Direction | Issued | Dates of effect | |
|---|---|---|---|
| From | To | ||
| FHOGA015.1.1 | 22 October 2026 | 22 October 2026 | Current |
| Supersedes Public Ruling FHOGA015.1.4 | 31 March 2021 | 31 March 2021 | 21 October 2026 |
Footnotes
- Section 10(1) of the Grants Act
- Definition of ‘completed’ in the Schedule of the Grants Act
- Under section 6 of the First Home Owner Grant and Other Home Owner Grants Regulation 2021, it is a prescribed completion requirement that a final inspection certificate under the Building Act 1975 has been issued for the building.
- Section 15 of the Grants Act prior to being amended by the First Home Owner Grant Amendment Act 2003
- If there are good reasons, however, the Commissioner may shorten this period or exempt an applicant from this requirement (s.15(2) of the Grants Act). A reason may be a good reason only if it is outside the control of the applicant and prevents the applicant from complying with the residence requirements (s.15(6) of the Grants Act).
- Section 15 of the Grants Act as amended by the First Home Owner Grant Amendment Act 2003
- Section 22 of the Grants Act
- Section 32 of the Grants Act