FHOG Duties CP - Interests Held Subject To A Trust

Commissioner’s practice
FHOG DA 38 - Evidence a grant applicant must provide if they have ever held residential property subject to a trust.
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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.

Upcoming changes to the first home owner grant cap and first home owner rate of duty eligibility

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.

The changes are subject to the Parliamentary process and updates to RevenueWA's systems.  We will provide information about these changes as it becomes available.

See our news article for further information.

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