The Help to Buy Scheme will be open to Western Australians once the Help to Buy (Commonwealth Powers) Bill 2025 receives Royal Assent.
The Australian Government Help to Buy Scheme (Help to Buy) is a shared equity initiative designed to reduce upfront costs when purchasing residential property. The scheme is administered on behalf of the Commonwealth by Housing Australia (HA).
See information about the Help to Buy Scheme.
Under Help to Buy, the Government will contribute a percentage of the purchase price and will hold a proportionate beneficial interest in the property. However, neither the Australian Government nor HA will be registered as an owner on the Certificate of Title.
For the purposes of transfer duty, the first home owner grant and land tax, any contribution by HA will be disregarded. This means the owner(s) registered on the Certificate of Title will be taken to be the only owner(s) of the home and the tax and grant implications are taken to be based on that ownership.
Transfer duty
Regardless of the percentage of the purchase price contributed by HA, duty will be chargeable on the total dutiable value of the transaction, which will generally be the purchase price for the property. See information about how transfer duty is assessed.
Eligibility for the first home owner concessional rate of duty will apply as though the purchase is being made solely by the owner(s). See information about rates of duty.
If the transaction meets the eligibility requirements, an owner can also receive the off-the-plan duty concession. See information about the concession.
Further acquisitions of interest
Any subsequent acquisitions by the owner(s) of interest held by HA at the time of purchase will not be liable to duty. When further acquisitions of interest in the property are made, an application for duty assessment or exemption is not required.
First home owner grant
Eligibility for the first home owner grant will not be affected by any interest held by HA under Help to Buy. This means that, when determining eligibility for the grant, the applicant(s) will be considered to have purchased the property in their own name(s) even if HA has acquired a beneficial interest at the time of purchase.
See information about the first home owner grant.
Land tax
HA’s interest in the property is disregarded when making an assessment of, or applying an exemption from, land tax. The purchaser is treated as the owner of the property, and any other ownership arrangements apply as if HA had not contributed to the purchase.
See information about land tax assessment and exemptions.
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