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.

Along with the evidence below, you will need to provide supporting evidence relating to the applicants.

You must provide supporting evidence with your application form.

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

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This includes substantially renovated homes.

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, 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 – a copy of the transfer of land, dated and signed by all parties, and completed form F-FHOG4 ‘FHOG Valuation Request’ or a valuation of land by a qualified valuer. See Commissioner’s Practice TAA 30 which outlines when a valuation will usually be accepted.

For a substantially renovated home – a statement from the vendor or other evidence 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)
  • the home, as renovated, has not been previously occupied or sold as a place of residence and
  • the type and extent of the renovations.

Contract to build a home

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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).

If settlement has already occurred, 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.

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.

Owner builder

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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.

Completed form F-FHOG4 ‘FHOG Valuation Request’ 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 Government, home and contents insurance Certificate of Currency, or removalist invoice.

Page reviewed 5 September 2022