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.
FHOG Duties CP - Principal Place of Residence
Commissioner’s practice
FHOG DA 40 - What will be considered when deciding whether a home is a person's primary residence.
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