This Commissioner’s practice details the evidence required by the Commissioner to support an application for the first home owner grant, and/or first home owner concessional rate of duty, in respect of an eligible transaction involving an applicant who holds, or has held, residential property subject to a trust.
The State Government has announced changes that:
- increase the first home owner rate of duty thresholds
- increase the first home owner grant cap for homes south of the 26th parallel of South Latitude and
- remove the link between the property value caps for the first home owner grant and the first home owner rate of duty.
Changes in relation to the first home owner grant cap have now been applied. The remaining changes are subject to the Parliamentary process and updates to RevenueWA's systems.
See our news article for further information.
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