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Land tax obligations for estates under administration.

This matter concerned the purchase of an established home in Gladstone Park by the applicant and the Commissioner’s decision to require repayment of the First Home Owner Grant ($7000), Bonus ($3000), the Boost ($7000) and the imposition of a $1000

This ruling replaces DA-052. It clarifies that the current timeframe for payment is 30 days and notes that as from 1 July 2017, example 7 would no longer be an exempt transaction. Preamble The Duties Act 2000 (the Act) was amended with effect from

Land transfer (stamp) duty savings for homes up to $750,000.

Background In September 2013, the applicant purchased a property for which he applied for and received a grant under the First Home Owner Grant Act 2000 and duties benefits under the Duties Act 2000.

The applicant obtained a transfer of an existing home from her ex-husband pursuant to a court order. It was this home for which the applicant sought the First Home Owner Grant. The Commissioner refused payment of the grant on the basis that there

Information on applying for the duty concession online.

This matter concerned the purchase of an established home in Mornington by a husband and wife and the Commissioner’s decision to require repayment of the First Home Owner Grant ($7000), Bonus ($2000) and the Boost ($3500) and the imposition of a

Background The issues in dispute were whether the Applicant satisfied the residence requirement prescribed by s12 of the FHOG Act, and therefore was entitled to the First Home Owner Grant.

Background The Commissioner imposed a penalty under s48(2) of the FHOG Act on the basis that these were paid 'as a result of the Applicant's dishonesty'. The Applicant denied she was dishonest, but rather a victim of a dishonest builder. Decision On