When a home buyer is
eligible, or would have been eligible, for the first home owner grant, a concessional rate of transfer duty
will apply if the value of the dutiable property is below certain
You may be
entitled to receive the first home owner rate of duty for the acquisition of
your home if you are eligible for the first home owner grant, or if you would
have otherwise been eligible for the grant except that:
application for the first home owner rate of duty, you should lodge form F-FHOG1 ‘First Home Owner Grant Application and/or Pre-approval for First Home Owner Rate of Duty’ and obtain pre-approval for the
notification that you have satisfied the pre-approval criteria, you must
complete and submit the ‘First Home Owner Rate of Duty - for Assessment or Reassessment’
land, duty will initially be charged at the general rate. Once a house has been
built on the land and the transaction is eligible to receive the first home
owner grant, you can apply for a refund and a reassessment of the transaction
at the first home owner rate of duty.
applications must be made within 12 months of the completion date, or within 3
months of the date the first home owner grant is paid, whichever is later.
Home Ownership Scheme arrangements (where Department of Housing contributes
to the ownership) are also covered in this concession.
For more information, see the 'First Home Owner Rate of Duty' fact sheet.
As at 3 July 2014 the first home owner rate of duty applies to
a dutiable transaction with a dutiable value of up to $530,000 for a house and
land, or $400,000 for vacant land.
From 1 July 2008 to 2 July 2014 the first home owner rate of duty applies to a dutiable transaction with a dutiable
value of up to $600,000 for a house and land, or $400,000 for vacant land.
$0 - $430,000
$430,001 - $530,000
$19.19 per $100 or part of $100 above $430,000
$0 - $500,000
$500,001 - $600,000
$22.51 per $100 or part of $100 above $500,000
$0 - $300,000
$13.01 per $100 or part of $100
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