• Applying for the FHOG and/or First Home Owner Rate of Duty

     

    How do I apply?

    Form F-FHOG1 'FHOG Application and/or Pre-approval for the First Home Owner Rate of Duty' must be completed by all applicants prior to lodgement.  Applications may be submitted through a FHOG approved agent or directly to the Office of State Revenue. 

    If applying for the $5,000 boost payment, complete and submit form F-FHOG 5 'Boost Payment - Addendum to the FHOG Application Form'.

    Applications must be made within 12 months of completing the transaction to be eligible for consideration of the grant or first home owner rate of duty.

    Applying through a FHOG Approved Agent

    This is the easiest way to apply for a grant and/or the first home owner rate of duty. If you are applying for a loan from a financial institution (i.e. bank or credit union) to purchase or build a home and your lender is a FHOG approved agent, they will be able to receive and process your application. You may also receive your grant and approval for the first home owner rate of duty earlier.  You will be required to produce supporting documentation with your application as required by your lender.

    Applying through the Office of State Revenue

    You can complete an application form and submit it in person or by mail to the Office of State Revenue if

    • your lender is not a FHOG approved agent, or
    • you do not wish to lodge your application through your lender, or
    • you are not obtaining finance for your home purchase,

    In person to:
    Office of State Revenue
    200 St Georges Tce
    Perth WA 6000

    By mail to:
    Office of State Revenue
    GPO Box T1600
    Perth WA 6845

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    Documentation required to support your application

    Evidence to prove identity

    Applicants must provide legible copies of one document from each of the three categories outlined in the table below. A single document cannot be used for more than one category.  If you are unable to provide the preferred documents contact the Office of State Revenue to discuss your circumstances.  Please do not mail original documents.

    Category 1 - Primary identity document and evidence of citizenship or permanent residency

    (provide one document)

    Citizenship status

    Documents

    Australian Citizen

      - Australian birth certificate issued by Registry of Births, Deaths and Marriages
      - Australian passport
      - Australian Citizenship certificate

    New Zealand citizen

      - Current passport

    Citizen of another country

      - Current passport
      - Evidence of Australian permanent residency or a permanent residency visa

    New Zealand citizens must be living in Australia upon commencement of the eligible transaction.

    At least one applicant must have a Permanent Residency Visa or Australian Citizenship Certificate. The Permanent Residency Visa must have been issued on or before the date of applying for the first home owner grant and/or the first home owner rate of duty.

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    Category 2 - Linkage between identity and person

    (provide one document)

    • Current Australian Drivers Licence.
    • Current Passport.
    • Current Firearms Licence
    • Proof of age issued by Consumer Affairs (photo ID card).

    Every application must include one photo identity document within this category. If the applicant is unable to provide this photo identity, they must provide a certified photocopy of a photograph of the applicant with a statutory declaration explaining why they do not have a photo identity.

     

    Category 3 - Evidence that applicant resides in Australia

    (provide one document)

    • Medicare card.
    • Motor Vehicle Registration.
    • Centrelink or Department of Veterans Affairs card.
    • Debit/Credit card of a financial institution.

    Additional evidence is identified in the Alternative Proof of Identity Fact Sheet.

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    Additional supporting evidence for the following circumstances:

    Married

    a copy of marriage certificate

    Divorced

    a copy of divorce certificate

    Widowed

    a copy of the death certificate of your spouse/de facto partner

    Name Change

    a copy of the change of name certificate

    Separated

    a statutory declaration with the following information:

    • the name of your former spouse/de facto partner
    • spouse/de facto partner’s date of birth
    • the date you were married or commenced your domestic relationship
    • the date you separated
    • your former spouse/de facto partner’s current address (if known)
    • a statement to the effect that you do not live together and have no intention of resuming cohabitation.

    Evidence of a change of name is required if the name on any of the documents presented is different from the name of the applicant (e.g. change of name certificate, statutory declaration).

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    Documentation required to support your transaction

    New or established home or an off the plan home

    • A copy of the Contract for Sale or Agreement for the Purchase (Offer and Acceptance), dated and signed by all parties.
    • For related or associated party transactions - a copy of the transfer of land, dated and signed by all parties and a completed form F-FHOG4 'FHOG Valuation Request'.
    • Title search showing the applicant(s) as the registered proprietor(s).

    Contract to build a home

    • Contract to build dated and signed by all parties.
    • Documentary evidence of progress payments (either an invoice or receipts from the builder but not the deposit totalling an amount equal to or greater than the grant).
    • Title search showing the applicant(s) as the registered proprietor(s).

    Owner builder

    • Documentary evidence of the commencement of the construction of the home.
    • Documentary evidence of the building costs incurred for the construction of the home. Evidence provided needs to be addressed to the applicant and/or the construction address. Unaddressed receipts (e.g. a checkout receipt from Bunnings or other materials provider) are not sufficient evidence. The evidence submitted must total an amount equal to or greater than the grant and must not include your own labour costs.
    • Documentary evidence confirming that the home is ready for occupation.
    • A completed form F-FHOG4 'FHOG Valuation Request' or a valuation from a licensed valuer that is less than three months old, from the date of completion.
    • Title search showing the applicant(s) as the registered proprietor(s).

    Substantially renovated homes

    A statement from the vendor or other evidence confirming:

    • the sale of the home is a taxable supply as a sale of a new residential premises as defined under sections 40-75(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (Cth); and
    • the home, as renovated, has not been previously occupied or sold as a place of residence; and the type and extent of the renovation.

    Additional documents may be requested after lodgement of your application in order to confirm eligibility for the grant.

    For information on how the Commissioner determines whether a home is substantially renovated refer to Commissioner's Practice FHOG 7 'Substantially Renovated Homes'.

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    Follow your application's progress

    The FHOG UIN and Status Enquiry Facility is a web-based tool that provides up-to-date information on the status of FHOG applications.

     

    What if I disagree with a decision about my application?

    If you think that a decision about your application is incorrect, you may lodge an objection in writing to the Office of State Revenue within 60 days from the date on which notice of the decision is given, setting out in detail the grounds of the objection.

    Find more information on the objection and review process.

     

    Your obligations and responsibilities

    You are responsible for providing true and accurate information in your grant application and complying with the residency requirements.

    If you receive a grant and/or the first home owner rate of duty that you are not entitled to, or you do not comply with the residency requirements you will be ordered to repay the grant and/or duty amount.

    Penalties and interest may be imposed and you will be ineligible for a future grant or first home owner rate of duty in Western Australia.

    The penalty amount depends on the circumstances of each case and in some circumstances it is equal to the grant amount received. For more information on penalties refer to Commissioner's Practice FHOG 3 'Imposition of Penalties'.

    Providing incorrect or misleading information on an application for the grant or first home owner rate of duty is a criminal offence. If it is determined that an applicant has provided incorrect or misleading information to obtain, or attempt to obtain, the grant or first home owner rate of duty, prosecution action may be commenced. For more information see Audits and Investigations.

    All applications undergo a rigorous review where applicants are checked for former home ownership in Western Australia and interstate. Other checks into spouse/de facto partner status, council records, title details and finance particulars are undertaken on a routine basis.

     

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