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
Show more| Type of transaction | Evidence to provide |
|---|---|
| All transactions | Provide 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 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. |
| 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:
|
Contract to build a home
Show moreProvide 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.
You may need to provide a valuation. See the information below.
Owner builder
Show moreProvide 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 the information below.
- 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 Government, home and contents insurance Certificate of Currency, or removalist invoice.
Valuations
Show moreSee the FHOG fact sheet for information about how the value of a home is calculated.
See Commissioner’s Practice TAA 30 which outlines when a valuation will usually be accepted.
Valuation of arm's length transactions
The Commissioner may:
- accept the consideration paid for the purchase of land for valuation purposes if:
- the land was purchased within 12 months of the date of the comprehensive home building contract or
- the home is completed within 12 months of land settlement as the value of the land for owner-builders
- have a valuation made of any property the subject of an application or
- adopt any valuation the Commissioner considers appropriate.
Valuation of related party transactions
A valuation may be required in the following circumstances where the buyer and seller are related parties:
Transaction type | When the Commissioner may accept |
|---|---|
| Purchase of a home | The valuation of the home is made within 3 months of the date the contract for purchase was signed |
| Comprehensive home building contract | The valuation of the land is made within 3 months of the date the transaction to purchase the land was signed |
Related parties includes:
- parties related by blood or marriage
- parties related by current or prior business relationship
- joint owners of property
- parties related by an employee/employer relationship or
- parties that are not otherwise dealing at arm’s length.
If a valuation is required, submit:
- a licensed valuation or
- F-FHOG4 'First Home Owner Grant Valuation'.
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