First Home Owner Grant

Description

The First Home Owner Grant (FHOG) Scheme was introduced on 1 July 2000 and provides a $7,000 grant to first home buyers to purchase their first home. The FHOG scheme is fully funded by the ACT Government and administered by the ACT Revenue Office.

Warning - Hoax or scam - email/telephone - tax refunds/grants

There have been many hoax or scams in recent years. The scammers may use emails, telephone calls or approach you in person. Some scammers claim to be from the ACT Revenue Office and request that you provide your personal details. If you have doubt about such an issue please contact us on 6207 0028. Do not provide your personal details and do not access any online forms attached to emails. Information about scams is available from SCAMWatch (external link).

A first home owner grant cap applies for eligible transactions that commence on or after 1 January 2011. The cap limits the total value of eligible properties (i.e. total value of home and land) to $750,000 or less. This cap does not apply to eligible transactions that commenced before 1 January 2011.

An applicant may be eligible for a further first home owner grant if a grant for an eligible transaction that commenced on or after 1 January 2011 has been repaid, including any penalties and interest. For details see Revenue Circular FHOG004. However, if an applicant has been convicted of an offence under the Act in the ACT or a corresponding First Home Owner Grant Act in another jurisdiction an applicant is ineligible for a further grant in the ACT.

First Home Owner Boost

The First Home Owner Boost (FHOB) Scheme is funded by the Australian Government and applies to contracts entered into on or after 14 October 2008 and on or before 31 December 2009 and is also administered by the ACT Revenue Office. The FHOB is an amount an eligible first home buyer receives in addition to the FHOG.

For Contracts made between 14 October 2008 to 30 September 2009 (inclusive):

first home buyers who purchase established homes will receive a boost of $7,000 that will double the grant to $14,000; or
first home buyers who build a new home or purchase a newly constructed home will receive an extra $14,000 to take their grant to $21,000.

For Contracts made between 1 October 2009 to 31 December 2009 (inclusive):

first home buyers who purchase established homes will receive a boost of $3,500 that will take their grant to $10,500; or
first home buyers who build a new home or purchase a newly constructed home will receive an extra $7,000 to take their grant to $14,000.

FHOB applicants note that the completion date for an Off the Plan purchase is the date of issue of the Certificate of Occupancy. You must provide a certified copy of the Certificate of Occupancy.

If the Certificate of Occupancy is later than the completion date required for your transaction, you may apply to the Commissioner for ACT Revenue for an extension of the completion date.

The Commissioner for ACT Revenue may grant an extension of the commencement or completion date for an eligible transaction if satisfied that there are exceptional circumstances that prevented commencement or completion by the prescribed date.

First Home Owner Grant Application and Addendum forms must be lodged before the Commissioner can consider an application for extension.

Written requests for an extension should be made to the Commissioner for ACT Revenue providing reasons for the delay and supporting documentation.

Important:

The FHOB Scheme does not apply for contracts made after 31 December 2009.
The FHOG Scheme continues to apply for eligible applicants.

Application processing time

The current standard for processing applications is 10 working days from the provision of all required documentation. If you lodge an application, please wait 10 working days before checking on the status of your application.

Relevant links

For the application forms and further information see the following:

Note: For applications made before 17 February 2010, the following circulars continue to apply:

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Contact us
Online Feedback	Advice and Assessments
Telephone	(02) 6207 0028 9:00am to 5:00pm Monday - Friday (excluding ACT public holidays)
Facsimile	(02) 6207 0026

Exchange of information

To assist in the identification and assessment of ACT taxes and grants we exchange information with other Revenue Offices and the Australian Taxation Office (ATO).

The exchange of information with other Revenue Offices is in accordance with part 9 of the Taxation Administration Act 1999 (ACT) and similar legislation in the States and the Northern Territory. The exchange of information with the ATO is in accordance with subsection 355-65 (5) Schedule 1 of the Taxation Administration Act 1953 (Cth).