Top 5 Rulings
- DA085.1—Concession for first homes—occupancy requirements (duties)
- DA030.1—Transfer duty—aggregation of dutiable transactions (duties)
- DA505.1—Residential property transactions: when are valuations required, when are valuation costs to be passed on (duties)
- LTA000.1—The land tax exemption for a home (land tax)
- FHOGA008.2—Rental purchase agreements (first home owner grant)
Useful links
- Duties Act 2001
- First Home Owner Grant Act 2000
- Land Tax Act 2010
- Mineral Resources Act 1989
- Payroll Tax Act 1971
- Petroleum and Gas (Production and Safety) Act 2004
- Taxation Administration Act 2001
- Office of the Queensland Parliamentary Counsel
- Australian Taxation Office
- NSW Office of State Revenue
- Vic. State Revenue Office
- WA Office of State Revenue
- RevenueSA
- Tas. State Revenue Office
- ACT Revenue Office
- NT Revenue Office
- Commonwealth of Australian Law
- Australasian Legal Information Institute
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Ruling tools
A Public Ruling, when issued, is the published view of 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.
A Public Ruling, when issued, is the published view of 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, subsidy or exemption, as the case may be, in accordance with the law.
What this Ruling is about
- The First Home Owner Grant Act 2000 (the FHOG 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
- Section 5 of the FHOG Act describes the three eligible transactions for which the grant may be sought.
- This Public Ruling clarifies how the FHOG Act applies if there is more than one eligible transaction.
Ruling and explanation
- 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
- This Public Ruling takes effect from the date of issue.
David Smith
Commissioner of State Revenue
Date of issue 24 February 2009
References
| Public Ruling | Issued | Dates of effect | |
|---|---|---|---|
| From | To | ||
| FHOGA005.1.1 | 24 February 2009 | 24 February 2009 | Current |
| Supersedes Practice Direction FHOG 5.1 | 4 August 2003 | 4 August 2003 | 23 February 2009 |
Footnotes
- Section 10(1) of the FHOG Act