FHOG Lodgement Guide: Supporting evidence (transaction)

You must provide evidence to support your application.

Under sections 13(5) and 40 of the FHOG Act and section 94 of the Taxation Administration Act 2003, the Commissioner may require the applicant or other persons to provide any information or documentation to determine the application or for compliance investigation purposes.

The evidence you must provide depends on the type of contract you have entered into.

You must provide supporting evidence with your application.

You will also need to provide supporting evidence relating to the applicants.

Contract to purchase a new, established or off-the-plan home

This includes substantially renovated homes.
Type of transactionEvidence to provide
All transactionsProvide a copy of the contract for sale or agreement for the purchase (Offer and Acceptance), dated and signed by all parties (including any special conditions, annexures and variations).
If settlement has already occurredProvide a title search (Certificate of Title) showing the applicant(s) as the registered proprietor(s). This is not required if lodging through an Approved Agent.
For a related or associated party transaction

Provide: 

For a substantially renovated home

Provide a statement from the vendor or other evidence detailing the type and extent of the renovations and confirming:

  • the sale of the home is a taxable supply as a sale of a new residential premises as defined under sections 40-75(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) and
  • the home, as renovated, has not been previously occupied or sold as a place of residence.

Contract to build a home

Provide a copy of the schedule of particulars from your contract to build, dated and signed by all parties (including any special conditions, annexures and variations).

Provide documents showing progress payments made against the contract, such as invoices and receipts. A progress payment is made when work is carried out or materials are delivered to the site. This is typically at slab down stage. A deposit is not a progress payment and cannot be used as evidence.

If settlement has already occurred, provide a title search (Certificate of Title) showing the applicant(s) as the registered proprietor(s). This is not required if lodging through an Approved Agent.

Owner builder

Provide the following documents:

  • A title search (Certificate of Title) showing the applicant(s) as the registered proprietor(s).  This is not required if lodging through an Approved Agent.
  • The completed F-FHOG4 ‘FHOG Valuation Request’ form or a valuation of land by a qualified valuer. See Commissioner’s Practice TAA 30 which outlines when a valuation will usually be accepted.
  • Documents showing the building costs incurred for the construction of the home. The evidence submitted must total an amount equal to or greater than the value of the grant, and must not include your own labour costs. Evidence needs to be addressed to the applicant and/or the construction address (i.e. not an unaddressed receipt such as from Bunnings or other materials providers).
  • Documents confirming the home is ready for occupation. This may include a copy of the Notice of Completion as submitted to the Local ºÚÁÏÕýÄÜÁ¿, home and contents insurance Certificate of Currency, or removalist invoice.

Valuation

A valuation is required for homes built as an owner builder and transactions between related parties. 

Complete and submit F-FHOG4 'First Home Owner Grant Valuation' with your application if you are building the house as an owner builder or your transaction is between related parties.

To determine eligibility, the Commissioner may:

  • have a valuation made of any property the subject of an application or
  • adopt any valuation the Commissioner considers appropriate.
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