This Commissioner’s practice details the factors the Commissioner will consider when determining whether a home is a person’s principal place of residence for the purposes of the first home owner grant, and/or first home owner rate of duty, in respect of an eligible transaction that commenced on or after 3 October 2015.
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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