This Commissioner’s practice details the factors the Commissioner of State Revenue will consider when determining an application to vary the prescribed residence requirements following receipt of the first home owner grant, and/or first home owner rate of duty in respect of an eligible transaction.
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.