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.
Legislation has been introduced to:
- increase the first home owner rate of duty thresholds 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.
The first home owner grant cap for homes south of the 26th parallel of South Latitude was increased to $800,000 for transactions with a commencement date of 7 May 2026. The changes have now been applied.
See Circular 23 ‘Finance Legislation Amendment (Housing Affordability) Bill 2026' for further information.
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