First Home Owner Grant Act 2000 (ACT)

First Home Owner Grant Act 2000   

A2000-23

Republication No 37

Effective:  16 November 2025

Republication date: 16 November 2025

Last amendment made by A2025‑29

About this republication

The republished law

This is a republication of the First Home Owner Grant Act 2000 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 16 November 2025.  It also includes any commencement, amendment, repeal or expiry affecting this republished law to 16 November 2025. 

The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.

Kinds of republications

The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at type="disc">

authorised republications to which the Legislation Act 2001 applies

unauthorised republications.

The status of this republication appears on the bottom of each page.

Editorial changes

The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.

This republication includes amendments made under part 11.3 (see endnote 1).

Uncommenced provisions and amendments

If a provision of the republished law has not commenced, the symbol  U  appears immediately before the provision heading.  Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register ( For more information, see the home page for this law on the register.

Modifications

If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading.  The text of the modifying provision appears in the endnotes.  For the legal status of modifications, see the Legislation Act 2001, section 95.

Penalties

At the republication date, the value of a penalty unit for an offence against this law is $160 for an individual and $810 for a corporation (see Legislation Act 2001, s 133).

First Home Owner Grant Act 2000

Contents

Page

Part 1      Preliminary

1            Name of Act  2

2            Dictionary  2

3            Notes  2

3AOffences against Act—application of Criminal Code etc 3

4            Homes  3

5            Ownership of land and homes  3

6            Partner of applicant  5

Part 2      First home owner grant

Division 2.1              Entitlement to grant

7           Entitlement to grant  6

Division 2.2              Eligibility criteria for applicants

8            Criterion 1—Applicant to be an individual  6

8A          Criterion 1A—Applicant to be at least 18 years old  7

9            Criterion 2—Applicant to be Australian citizen or permanent resident       7

10          Criterion 3—Applicant (or applicant’s partner) must not have received an earlier grant 7

11          Criterion 4—Applicant (or applicant’s partner) must not have had relevant interest in residential property  8

12          Criterion 5—Residence requirements  9

12A         Criterion 6—Applicant must not have been convicted of offence against Act 10

Division 2.3              Eligible transactions

12B         Meaning of new home—div 2.3  10

13          Meaning of eligible transaction etc  11

13A         First home owner grant cap  14

13B         Meaning of total value of eligible transaction etc  14

Division 2.4              Application for grant

14          Application for grant  16

15          All interested persons to join in application  17

16          Application on behalf of person under legal disability  17

Division 2.5              Decision on application

17          Commissioner to decide applications  17

18          Amount of grant  18

19          Payment of grant  18

20          Payment in anticipation of compliance with residence requirements or first home owner grant cap 18

21          Conditions generally  20

22          Death of applicant  20

23          Power to correct decision  21

24          Notification of decision  21

Division 2.6              Objections and appeals

24I         Meaning of objector—div 2.6  21

25          Objections  22

26          Grounds for objection  22

27          Time for making objection  23

28          Objections made out of time  23

29          Decision on objection  23

30          Reviewable decision notices  23

31          Applications for review  24

32          Giving effect to decision on review  24

Part 3      Administration

Division 3.1              Administration generally

33          Administration  25

34          Authorised officers  25

35          Identity cards  25

36          Administration agreements  26

Division 3.2              Investigations

37          Authorised investigations  26

38          Cross-border investigation  27

38A         Power to require valuation  27

39          Power to require information, records or other documents or attendance for examination 28

40          Powers of entry and inspection  29

41          Search warrant  30

42          Use and inspection of documents and records produced or seized        31

43          Privileges against self-incrimination and exposure to civil penalty          31

45          Failing to comply with requirement of authorised officer  32

Part 4      Repayment and recovery of grant

46          Definitions—pt 4  33

46A         Meaning of third-party debtor  33

47          Power to require repayment and impose penalty  33

48          Interest in relation to repayments  34

49          Power to recover amount paid in error etc  35

49A         Power to recover amounts from third-party debtors  36

49B         Payment of recoverable amounts by third-party debtors  36

49C         Payment of recoverable amounts by others  37

49D         Offence—third-party debtors to comply with notices  38

49E         Third-party debtors indemnified  38

Part 5      Miscellaneous

50          Secrecy  39

51          Evidence  40

52          Protection of officers etc  41

53          Application of certain provisions of Taxation Administration Act            41

54          Determination of fees  41

56          Regulation-making power  42

Dictionary43

Endnotes

1            About the endnotes  46

2            Abbreviation key  46

3            Legislation history  47

4            Amendment history  52

5            Earlier republications  60

6            Expired transitional or validating provisions  63

First Home Owner Grant Act 2000

An Act to encourage and assist home ownership, and to offset the effect of the GST on the acquisition of a first home, by establishing a scheme for the payment of grants to first home owners

Part 1  Preliminary

1. Name of Act

   This Act is the First Home Owner Grant Act 2000.

2. Dictionary

   The dictionary at the end of this Act is part of this Act.

   Note 1The dictionary at the end of this Act defines certain words and expressions used in this Act, and includes references (signpost definitions) to other words and expressions defined elsewhere in this Act.

   For example, the signpost definition ‘identity card—see the Taxation Administration Act 1999, section 83 (4).’ means that the term ‘identity card’ is defined in that dictionary and the definition applies to this Act.

   Note 2A definition in the dictionary (including a signpost definition) applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)).

3. Notes

   A note included in this Act is explanatory and is not part of this Act.

   NoteSee Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.

3AOffences against Act—application of Criminal Code etc

Other legislation applies in relation to offences against this Act.

Note 1Criminal Code

The Criminal Code, ch 2 applies to all offences against this Act (see Code, pt 2.1).

The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences), and defines terms used for offences to which the Code applies (eg conduct, intention, recklessness and strict liability).

Note 2Penalty units

The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.

1. Homes

   A home is a building (affixed to land) that—

   (a)may lawfully be used as a place of residence; and

   (b)is, in the commissioner’s opinion, a suitable building for use as a place of residence.

2. Ownership of land and homes

   (1)A person is an owner of a home or a home owner if the person has a relevant interest in land on which a home is built.

   (2)Each of the following is a relevant interest in land:

   (a)a leasehold interest in the land granted by the Commonwealth;

   (b)a leasehold interest under a land sublease;

   (c)a life estate in the land approved by the commissioner;

   (d)a licence or right of occupancy granted by the Commonwealth that gives, in the commissioner’s opinion, the licensee or the holder of the right reasonable security of tenure;

   (e)an interest in a company’s shares if the commissioner is satisfied that—

   (i)the interest entitles the holder of the interest to exclusive occupation of a particular home owned by the company; and

   (ii)the value of the shares is not less than the value of the company’s interest in the home.

   (3)However—

   (a)an interest is not a relevant interest in land at a particular time unless the holder of the interest has, or will have within 12 months after that time (or a longer time allowed by the commissioner), a right to immediate occupation of the land; and

   (b)an interest is not a relevant interest in land in the hands of a person who holds it subject to a trust; and

   (c)an equitable interest is not a relevant interest in land unless it is the interest of a person under a legal disability for whom a guardian holds the interest on trust.

   (4)Despite subsections (2) and (3), the regulations may provide for recognition of an interest (a noncomplying interest) as a relevant interest in land—

   (a)even though the interest may not comply with the subsections; and

   (b)even though the interest may not be recognised at law or in equity as an interest in land.

   (5)If a first home owner grant is to be paid because of the recognition of a noncomplying interest as a relevant interest in land, the commissioner may impose appropriate conditions on the payment of the grant to ensure its recovery if criteria prescribed under the regulations about future conduct or events are not satisfied.

   (6)In this section:

   land sublease—see the Planning Act 2023, dictionary.

3. Partner of applicant

   (1)A person is the partner of the applicant if the person is the applicant’s domestic partner.

   NoteFor the meaning of domestic partner, see Legislation Act, s 169.

   (2)However, if the applicant is married, in a civil union or civil partnership, the applicant’s spouse, civil union partner or civil partner is not to be regarded as the applicant’s partner if the commissioner is satisfied that, at the time of deciding the application for a first home owner grant, the applicant—

   (a)is not living with the person; and

   (b)has no intention of resuming living with the person.

Part 2First home owner grant

Division 2.1               Entitlement to grant

1. Entitlement to grant

   (1)A first home owner grant is payable on an application under this Act if—

   (a)the applicant or, if there are 2 or more of them, each of the applicants complies with the eligibility criteria; and

   (b)the transaction for which the grant is sought—

   (i)is an eligible transaction; and

   (ii)has been completed; and

   (c)if the first home owner grant cap applies to the eligible transaction for which the grant is sought—the total value of the transaction is not more than the amount of the first home owner grant cap.

   Note 1The first home owner grant cap applies to an eligible transaction with a commencement date on or after 1 January 2011 (see s 13A).

   Note 2See s 13B for how to work out the total value of an eligible transaction.

   (2)Despite subsection (1) (a), an applicant need not comply with the eligibility criteria to the extent the applicant is exempted from compliance under this Act.

   (3)Only 1 first home owner grant is payable for the same eligible transaction.

Division 2.2               Eligibility criteria for applicants

1. Criterion 1—Applicant to be an individual

   An applicant for a first home owner grant must be an individual.

8ACriterion 1A—Applicant to be at least 18 years old

(1)An applicant for a first home owner grant must be at least 18 years old.

(2)However, if the commissioner is satisfied there are good reasons to do so, the commissioner may exempt the applicant from the requirement to be at least 18 years old.

1. Criterion 2—Applicant to be Australian citizen or permanent resident

   (1)An applicant for a first home owner grant must be an Australian citizen or permanent resident.

   (2)However, if an application is made by joint applicants and 1 of the applicants is an Australian citizen or permanent resident, it is not necessary for the other or others to be Australian citizens or permanent residents.

2. Criterion 3—Applicant (or applicant’s partner) must not have received an earlier grant

   (1)An applicant is ineligible if—

   (a)the applicant or the applicant’s partner has been a party to an earlier application under this Act or a corresponding law; and

   (b)a grant was paid on the application.

   (2)However, the applicant is not ineligible if—

   (a)for an application that relates to an eligible transaction with a commencement date before 1 January 2011—the grant was later paid back under the conditions on which the grant was made; or

   (b)for an application that relates to an eligible transaction with a commencement date on or after 1 January 2011—

   (i)the grant was later paid back; and

   (ii)any amount payable as a penalty or as interest was also paid in relation to the earlier application.

   (3)An applicant is also ineligible if the applicant or the applicant’s partner—

   (a)could have successfully applied for a first home owner grant under this Act or a corresponding law in relation to an earlier transaction to which he or she was a party but did not do so; or

   (b)could, assuming that he or she had then been an Australian citizen or permanent resident, have successfully applied for a first home owner grant under this Act or a corresponding law in relation to an earlier transaction to which he or she was a party.

3. Criterion 4—Applicant (or applicant’s partner) must not have had relevant interest in residential property

   (1)An applicant is ineligible if the applicant or the applicant’s partner has, before 1 July 2000, held—

   (a)a relevant interest in residential property in the ACT; or

   (b)an interest in residential property in a State that is a relevant interest under the corresponding law of the State.

   (2)In working out for section (1) whether an applicant held a relevant interest (within the meaning of this Act or a corresponding law) in residential property at a particular time, any deferment of the applicant’s right of occupation (because the property was subject to a lease) is to be disregarded.

   (3)An applicant is also ineligible if, before the commencement date of the eligible transaction to which the application relates, the applicant or the applicant’s partner—

   (a)held a relevant interest in residential property in the ACT or an interest in residential property in a State that is a relevant interest under the corresponding law of the State; and

   (b)occupied the property as a place of residence.

   (4)However, for subsection (3), the applicant or the applicant’s partner is taken not to have used the property as the residence of the applicant or the applicant’s partner if—

   (a)the property was the subject of an earlier application under this Act by the applicant; and

   (b)a first home owner grant was paid under the earlier application; and

   (c)the applicant repaid the grant because of a failure to comply with section 12 in relation to the earlier application.

   (5)In this section:

   residential property—land in Australia is residential property at a particular time if there is, at that time, a building on the land lawfully occupied as a place of residence or suitable for occupation as a place of residence.

4. Criterion 5—Residence requirements

   (1)An applicant for a first home owner grant must occupy the home to which the application relates as the applicant’s principal place of residence for a continuous period of at least 1 year.

   (2)However, if the commissioner is satisfied there are good reasons to do so, the commissioner may—

   (a)approve a shorter period; or

   (b)exempt the applicant from the requirement to comply with subsection (1).

   (3)The period of occupation required under subsection (1), or the shorter period approved under subsection (2) (a), must start within 1 year after completion of the eligible transaction to which the application relates or a longer period approved by the commissioner.

   (4)The commissioner may give an approval or exemption under this section within 18 months after completion of the eligible transaction to which the application relates.

   (5)If an application is made by joint applicants and at least 1 (but not all) of the applicants complies with the residence requirements, the non-complying applicant or applicants are exempted from compliance with the residence requirements.

12ACriterion 6—Applicant must not have been convicted of offence against Act

An applicant is ineligible if the applicant has been convicted of an offence against this Act or a corresponding law.

Division 2.3               Eligible transactions

12BMeaning of new home—div 2.3

(1)For this division, a new home is a home that has not been previously occupied or sold as a place of residence, and includes a substantially renovated home.

(2)For this section:

occupied, in relation to a home, includes occupation of the home on a short-term basis, regardless of the length of occupation or the intended length of occupation.

substantially renovated home means a home that—

(a)has substantial renovations; and

(b)as renovated, has not previously been occupied or sold as a place of residence.

substantial renovations, of a home, means renovations in which all, or a substantial part, of the home is removed or replaced.

Examples—substantial renovations

removal or replacement of foundations, external walls, interior supporting walls, floors, roof or staircases

1. Meaning of eligible transaction etc

   (1)An eligible transaction is—

   (a)a contract for the purchase of a new home in the ACT made on or after 1 September 2013; or

   (b)a comprehensive home building contract made on or after 1 September 2013 by the owner of land in the ACT, or a person who will on completion of the contract be the owner of land in the ACT, to have a new home built on the land; or

   (c)the building of a new home in the ACT by an owner-builder if the building work begins on or after 1 September 2013.

   (2)However, a contract is not an eligible transaction if the commissioner is of the opinion that it forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant and the commissioner will, unless satisfied to the contrary, presume the existence of such a scheme, if—

   (a)for a contract to purchase a home—the purchaser had an option to purchase the home granted before 1 July 2000 or the vendor had an option to require the purchaser to purchase the home granted before that date; or

   (b)for a comprehensive building contract—either party had a right or option granted before 1 July 2000 to require the other to enter into the contract; or

   (c)for a contract made on or after 1 September 2013 that—

   (i)the contract replaces a contract made before 1 September 2013; and

   (ii)the replaced contract was—

   (A)a contract for the purchase of the same home; or

   (B)a comprehensive home building contract to build the same or a substantially similar home.

   (3)The commencement date of an eligible transaction is—

   (a)for a contract—the date when the contract is made; or

   (b)for the building of a home by an owner-builder—

   (i)the date when laying the foundations for the home begins; or

   (ii)another date the commissioner considers appropriate in the circumstances of the case.

   (4)Subject to any qualifications prescribed under the regulations, an eligible transaction is completed when—

   (a)for a contract for the purchase of a new home—

   (i)the purchaser becomes entitled to possession of the home under the contract; and

   (ii)if the purchaser is to obtain a registered title to the land on which the home is situated—the necessary steps to obtain registration of the purchaser’s title have been taken; or

   (b)for a contract to have a home built—the building is ready for occupation as a place of residence; or

   (c)for the building of a home by an owner-builder—the building is ready for occupation as a place of residence.

   NoteFor when certain transactions related to moveable buildings are completed, see s (5).

   (5)If a person purchases a moveable building and intends to use it as a place of residence on land in which the person has a relevant interest but on which it is not situated at the time of purchase—

   (a)this Act applies as if the person were an owner-builder building a home on the land; and

   (b)the commencement date of the transaction is taken to be the date of the contract to purchase the moveable building; and

   (c)the transaction is taken to be completed when the moveable building is ready for occupation as a place of residence on land in which the purchaser has a relevant interest.

   (6)The consideration for an eligible transaction is—

   (a)for a contract for the purchase of a new home—the consideration for the purchase; or

   (b)for a comprehensive home building contract—the total consideration payable for the building work; or

   (c)for the building of a home by an owner-builder—the actual costs to the owner of carrying out the work (excluding any allowance for the owner-builder’s own labour).

   (7)In this section:

   comprehensive home building contract means a contract under which a builder undertakes to build a home on land from the inception of the building work to the point where the home is ready for occupation and if, for any reason, the work to be carried out under such a contract is not completed, includes any further contract under which the work is to be completed.

   contract for the purchase of a new home means a contract for the acquisition of a relevant interest in land on which a home is built.

   option to purchase includes a right of pre-emption or a right of first refusal.

   owner-builder means an owner of land who builds a home, or has a home built, on the land without entering into a comprehensive home building contract.

   NoteFor when a person is taken to be an owner-builder in relation to a moveable building, see s (5).

13AFirst home owner grant cap

(1)The first home owner grant cap applies to an eligible transaction with a commencement date on or after 1 January 2011.

(2)The amount of the first home owner grant cap is—

(a)$750 000; or

(b)if another amount is prescribed by regulation—the prescribed amount.

13BMeaning of total value of eligible transaction etc

(1)The total value of an eligible transaction is as follows:

(a)for a contract for the purchase of a home, the greater of the following:

(i)the consideration for the contract;

(ii)the unencumbered value, at the commencement date, of the home;

(b)for a comprehensive home building contract, the amount worked out by adding together—

(i)the consideration for the contract; and

(ii)the value, at the commencement date, of the relevant interest in the land on which the home is to be built;

(c)for the building of a home by an owner builder, the amount worked out by adding together—

(i)the unencumbered value, at the date the transaction is completed, of the home; and

(ii)the value, at the date the transaction is completed, of the relevant interest in the land on which the home is built.

(2)The value of the relevant interest in the land on which a home is, or is to be, built is the greater of the following:

(a)the consideration paid or payable for the interest;

(b)the unencumbered value of the interest.

(3)The unencumbered value of a home or relevant interest in land is the value of the home or interest worked out without regard to—

(a)any encumbrance to which the home or interest is subject, whether contingently or otherwise; or

(b)any arrangement that results in the reduction of the value of the home or interest, if the parties to the arrangement are not dealing with each other at arm’s length; or

(c)any scheme or arrangement that, in the commissioner’s opinion, was entered into, made or carried out by a party to the scheme or arrangement for the main purpose of reducing the value of the home or interest; or

(d)if the home or interest is held by a person on trust as guardian for another person who is under a legal disability—any liabilities of the trust, including the liability to indemnify the trustee.

(4)For the purposes of subsection (3) (c), the commissioner may consider—

(a)the duration of the scheme or arrangement before the commencement date of the transaction to which the home or interest relates; and

(b)whether there is any commercial efficacy to the making of the scheme or arrangement other than to reduce the value of the home or interest; and

(c)anything else the commissioner considers relevant.

Division 2.4               Application for grant

1. Application for grant

   (1)An application for a first home owner grant is to be made to the commissioner.

   NoteFor how documents may be given, see Legislation Act, pt 19.5.

   (2)An applicant must provide the commissioner with any information the commissioner requires to decide the application.

   (3)Information provided by an applicant in or in relation to an application must, if the commissioner so requires, be verified by statutory declaration or supported by other evidence required by the commissioner.

   Note 1The Statutory Declarations Act 1959 (Cwlth) applies to the making of statutory declarations under ACT laws.

   Note 2It is an offence to make a false or misleading statement, give false or misleading information or produce a false or misleading document (see Criminal Code, pt 3.4).

   (4)An application may only be made within a period (the application period)—

   (a)beginning on the commencement date of the eligible transaction to which the application relates; and

   (b)ending 1 year after the completion of the eligible transaction to which the application relates.

   (5)However, the commissioner has a discretion to allow an application before or after the application period.

   (6)An applicant may, with the commissioner’s consent, amend an application.

2. All interested persons to join in application

   (1)All interested persons must be applicants.

   (2)An interested person is a person who is, or will be on completion of the eligible transaction to which the application relates, an owner of the relevant home except such a person who is excluded from the application of this section under the regulations.

3. Application on behalf of person under legal disability

   (1)An application may be made on behalf of a person under a legal disability by a guardian.

   (2)For the purpose of deciding eligibility, the person under the legal disability is to be regarded as the applicant.

Division 2.5               Decision on application

1. Commissioner to decide applications

   (1)If the commissioner is satisfied that a first home owner grant is payable on an application, the commissioner must authorise the payment of the grant.

   (2)The commissioner may authorise the payment of a first home owner grant before completion of the eligible transaction if satisfied that—

   (a)there are good reasons for doing so; and

   (b)the interests of the Territory can be adequately protected by conditions requiring repayment of the grant if the transaction is not completed within a reasonable time.

2. Amount of grant

   (1)The amount of a first home owner grant is the lesser of the following:

   (a)the consideration for the eligible transaction;

   (b)an amount determined by the Minister.

   (2)A determination is a disallowable instrument.

3. Payment of grant

   (1)A first home owner grant is to be paid by electronic funds transfer, by cheque or in any other way the commissioner considers appropriate.

   (2)A first home owner grant is to be paid—

   (a)to the applicant; or

   (b)to someone else to whom the applicant directs in writing that the grant be paid.

4. Payment in anticipation of compliance with residence requirements or first home owner grant cap

   (1)The commissioner may authorise payment of a first home owner grant in anticipation of compliance with the residence requirements if the commissioner is satisfied that each applicant intends to comply with the residence requirements.

   (2)If a first home owner grant is paid in anticipation of compliance with the residence requirements, the payment is made on condition that, if the residence requirements are not complied with, the applicant must within 14 days after the relevant date—

   (a)give written notice of that fact to the commissioner; and

   (b)repay the amount of the grant.

   (3)The relevant date is the earlier of the following:

   (a)the end of the period allowed for compliance with the residence requirements;

   (b)the date it first becomes apparent that the residence requirements will not be complied with during the period allowed for compliance.

   (4)The commissioner may authorise payment of a first home owner grant in anticipation of compliance with the first home owner grant cap if—

   (a)the grant is to be paid in relation to an eligible transaction that involves the building of a home by an owner builder before the completion of the eligible transaction; and

   (b)the first home owner grant cap applies to the eligible transaction.

   (5)If a first home owner grant is paid in anticipation of compliance with the first home owner grant cap, the payment is made on condition that, if the applicant becomes aware that the total value of the eligible transaction is, or will be, more than the first home owner grant cap, the applicant must, within 14 days after the day the applicant becomes aware of that fact—

   (a)give written notice of that fact to the commissioner; and

   (b)repay the amount of the grant.

   (6)If a first home owner grant is paid to a person on the condition mentioned in subsection (2) or (5), the person must comply with the condition.

   Maximum penalty:  50 penalty units.

   (7)An offence against this section is a strict liability offence.

5. Conditions generally

   (1)The commissioner may authorise the payment of a first home owner grant on conditions the commissioner considers appropriate.

   (2)A condition imposed by the commissioner (under this section or any other provision of this Act) may require a person on whose application the first home owner grant is paid—

   (a)to give notice of noncompliance with the condition within a period stated in the condition; and

   (b)to repay the grant or part of the grant within a period stated in the condition.

   (3)For a joint application, each applicant is individually liable to comply with a requirement under subsection (2) but compliance by any of them is to be regarded as compliance by all.

   (4)If a first home owner grant is paid to a person on a condition imposed by the commissioner under this section or another provision of this Act, the person must comply with the condition.

   Maximum penalty:  50 penalty units.

   (5)An offence against this section is a strict liability offence.

6. Death of applicant

   (1)An application for a first home owner grant does not lapse because an applicant dies before the application is decided.

   (2)If an applicant dies before the application is decided, the following provisions apply:

   (a)if the deceased applicant was one of 2 or more applicants and 1 or more applicants survive—the application is to be dealt with as if the surviving applicants were the sole applicants;

   (b)in any other case—a first home owner grant, if payable on the application, is to be paid to the estate of the deceased applicant.

   (3)A deceased applicant for a first home owner grant is taken to have complied with section 12 (Criterion 5—Residence requirements) if—

   (a)the applicant had not, when the applicant died, complied with that section; and

   (b)the commissioner is satisfied the applicant intended to comply with that section.

7. Power to correct decision

   (1)If the commissioner decides an application, and is later satisfied (independently of an objection under this Act) that the decision is incorrect, the commissioner may vary or reverse the decision.

   (2)A decision cannot be varied or reversed under this section more than 5 years after it was made.

8. Notification of decision

   (1)If the commissioner decides an application (or decides to vary or reverse an earlier decision on an application), the commissioner must give the applicant notice of the decision.

   (2)If the decision is to authorise the payment of a first home owner grant, the payment of the grant is sufficient notice of the decision.

   (3)If the decision is to refuse an application, or to vary or reverse an earlier decision on an application, the commissioner must state in the notice the reasons for the decision.

Division 2.6               Objections and appeals

24IMeaning of objector—div 2.6

In this division:

objector means a person who gives a written objection to the commissioner under section 25.

1. Objections

   (1)An applicant may give a written objection to the commissioner if the applicant is dissatisfied with the commissioner’s decision in any way.

   NoteFor how documents may be given, see Legislation Act, pt 19.5.

   (2)A third-party debtor for a grant recipient may give a written objection to the commissioner if the debtor is dissatisfied with a decision of the commissioner to require the debtor to pay a recoverable amount instead of the grant recipient.

   (3)The commissioner must refund any fee paid in relation to the objection if—

   (a)the commissioner allows the objection in whole or in part; or

   (b)the objector applies to the ACAT for review of the commissioner’s decision on the objection and—

   (i)the ACAT or a court hearing the review or appeal on the matter upholds the objection in whole or in part; and

   (ii)the period when any further appeal can be made has ended; and

   (iii)neither the objector nor the commissioner has appealed against the decision in relation to a part of the objection that was upheld.

   (4)In this section:

   recoverable amount—see section 49 (1).

2. Grounds for objection

   (1)The grounds for the objection must be stated fully and in detail and must be in writing.

   (2)The burden of showing that the objection should be upheld lies with the objector.

3. Time for making objection

   The objection must be given to the commissioner not later than 60 days after notice of the decision objected to is given to the objector.

4. Objections made out of time

   (1)The commissioner may permit the objector to make an objection after the 60-day period.

   (2)If the objector wishes to make the objection after the 60-day period, the objector must state fully and in detail, in writing, the circumstances concerning and the reasons for the failure to make the objection within the period.

   (3)The commissioner may give permission unconditionally or subject to conditions or may refuse permission.

   (4)The commissioner must give notice to the objector of the commissioner’s decision.

   (5)If the commissioner does not give permission unconditionally, the commissioner must include in the notice an explanation for refusing to give permission or for imposing conditions on the permission.

5. Decision on objection

   The commissioner must consider the objection and either allow the objection in whole or in part or disallow the objection.

6. Reviewable decision notices

   The commissioner must give a reviewable decision notice to the objector of the commissioner’s decision on an objection.

   NoteThe commissioner must also take reasonable steps to give a reviewable decision notice to any other person whose interests are affected by the decision (see ACT Civil and Administrative Tribunal Act 2008, s 67A).

7. Applications for review

   The following may apply to the ACAT for review of a decision of the commissioner under section 29:

   (a)the objector in relation to the decision;

   (b)any other person whose interests are affected by the decision.

8. Giving effect to decision on review

   (1)Within 60 days after a decision of the ACAT becomes final, the commissioner must take any action that is necessary to give effect to the decision.

   (2)For this section, a decision of the ACAT becomes final when a period of 30 days has passed after 1 of the following decisions and no appeal against the decision is made within the 30-day period:

   (a)a decision of the ACAT on application for review;

   (b)a decision by a court hearing an appeal from—

   (i)the decision of the ACAT; or

   (ii)a decision of a lower court in relation to the decision of the ACAT.

Part 3Administration

Division 3.1               Administration generally

1. Administration

   The commissioner is responsible to the Minister for the administration of the first home owner grant scheme.

2. Authorised officers

   (1)A person is an authorised officer for this Act if the person is an authorised officer under the Taxation Administration Act 1999, section 79.

   (2)For this Act, a notice may be issued by the commissioner under the Taxation Administration Act 1999, section 79 (3) to a person who is engaged in the administration of a corresponding law.

   (3)A person to whom the commissioner delegates functions under division 3.2 is an authorised officer for this Act and the Taxation Administration Act 1999.

   NoteThe commissioner’s power of delegation is in the Taxation Administration Act 1999, s 78.

3. Identity cards

   (1)An identity card issued to a person under the Taxation Administration Act 1999, section 80 (1) may state that the person is an authorised officer for the purposes of this Act.

   NoteSection 80 (1) requires an identity card to be issued to each authorised person.

   (2)This section is additional to, and does not limit, the Taxation Administration Act 1999, section 80.

4. Administration agreements

   (1)Without limiting the Taxation Administration Act 1999, section 78, the commissioner may enter into an agreement (an administration agreement) with a financial institution or anyone else under which—

   (a)the commissioner delegates under that section functions related to the administration of the first home owner grant scheme; and

   (b)the financial institution or other person is required to carry out the delegated functions in accordance with stated conditions.

   NoteUnder the Taxation Administration Act 1999, s 78 the commissioner may delegate to any person any function of the commissioner under that or any other Act.

   (2)The conditions of an administration agreement may include conditions prescribed under the regulations.

   (3)If an administration agreement with a financial institution or anyone else includes a condition prescribed by regulation, the financial institution or other person must comply with the condition.

   Maximum penalty:  50 penalty units.

   (4)An offence against this section is a strict liability offence.

   (5)The commissioner may, at any time, revoke an administration agreement, including any delegation included in the agreement.

Division 3.2               Investigations

1. Authorised investigations

   An authorised investigation is an investigation to decide—

   (a)whether an application under this Act or a corresponding law for a first home owner grant has been properly made; or

   (b)whether an objection to a decision made under this Act or a corresponding law should be upheld; or

   (c)whether an applicant to whom, or for whose benefit, a first home owner grant has been paid under this Act or a corresponding law was eligible for the grant; or

   (d)whether a condition on which a first home owner grant has been paid under this Act or a corresponding law has been complied with; or

   (e)anything else reasonably related to the administration or enforcement of this Act or a corresponding law.

2. Cross-border investigation

   (1)The commissioner may, at the request of an authority responsible for administering a corresponding law, carry out an authorised investigation for the corresponding law.

   (2)The commissioner may, under the Taxation Administration Act 1999, section 78, delegate powers of investigation under this division to the authority responsible for the administration of a corresponding law, or a person nominated by that authority.

   (3)Subsection (2) does not limit the Taxation Administration Act 1999, section 78.

38APower to require valuation

(1)For the purposes of deciding the total value of an eligible transaction, the commissioner may do 1 or more of the following:

(a)require, by written notice, an applicant or former applicant for a first home owner grant to give the commissioner—

(i)a valuation by a valuer of any property or consideration; or

(ii)other evidence of the value of the property or consideration the commissioner considers appropriate;

(b)have a valuation made of any property or consideration;

(c)adopt any available valuation of the property or consideration by a valuer.

(2)In this section:

valuer means—

(a)a certified practising valuer who is a member of the Australian Property Institute; or

(b)a person the commissioner considers suitably qualified.

1. Power to require information, records or other documents or attendance for examination

   (1)The commissioner may, for an authorised investigation, by written notice given to a person, require the person—

   (a)to provide to the commissioner (either orally or in writing) information that is described in the notice; or

   (b)to attend and give evidence before an authorised officer; or

   (c)to produce to the commissioner a record or other document described in the notice that is in the person’s custody or control.

   NoteFor how documents may be given, see Legislation Act, pt 19.5.

   (2)The commissioner—

   (a)may state whether information or evidence to be provided or given under this section must be given orally or in writing; and

   (b)may require any information or evidence given in writing to be in the form of, or verified by, a statutory declaration; and

   Note 1The Statutory Declarations Act 1959 (Cwlth) applies to the making of statutory declarations under ACT laws.

   Note 2It is an offence to make a false or misleading statement, give false or misleading information or produce a false or misleading document (see Criminal Code, pt 3.4).

   (c)may require any information or evidence given orally to be given on oath or affirmation.

   (3)A person commits an offence if the person—

   (a)fails to comply with the requirements of a notice under this section within the period stated in the notice or any further period allowed by the commissioner; or

   (b)fails to comply with any other requirement of the commissioner about the giving of evidence or how information or evidence is to be provided or given under this section.

   Maximum penalty:  50 penalty units.

   (4)Subsection (3) does not apply if the person has a reasonable excuse for failing to comply with the requirement.

   (5)An offence against this section is a strict liability offence.

1. Powers of entry and inspection

   (1)An authorised officer may, for an authorised investigation, enter and inspect any premises at any reasonable time and do any of the following:

   (a)remain on the premises;

   (b)examine all documents and seize and remove, or take copies of or extracts from, any document on behalf of the commissioner;

   (c)require anyone on the premises to answer questions or otherwise provide information;

   (d)require anyone on the premises to give access to any document in the person’s custody or control, and to—

   (i)produce or display the document; or

   (ii)provide a copy of the document or a version of it in some form other than that in which it is normally kept;

   in any printed, electronic or other form that it is reasonably practicable to provide;

   (e)require the owner or occupier of the premises to provide the authorised officer with such assistance and facilities as are reasonably necessary to enable the authorised officer to exercise powers under this division.

   (2)An authorised officer who enters premises under subsection (1) and is requested by the occupier to identify himself or herself is only authorised to remain on the premises if the authorised officer produces his or her identity card to the occupier.

   (3)The powers of entry and inspection under this section must not be exercised in relation to premises, or a part of premises, used for residential purposes except with the consent of the owner or occupier of the premises or part.

   (4)In this section:

   occupier, of premises, includes a person apparently in charge of or responsible for the premises.

2. Search warrant

   (1)If a magistrate is satisfied, on the application of the commissioner supported by an affidavit or other sworn evidence, that there is a reasonable ground for suspecting that a document relevant to an authorised investigation may be found in particular premises, the magistrate may issue a warrant authorising an authorised officer together with any assistants named or described in the warrant—

   (a)to enter those premises, using such force as is necessary for the purpose; and

   (b)to search the premises and to break open and search anything in the premises in which a document may be stored or concealed; and

   (c)to seize or remove, on behalf of the commissioner, any document that appears to be relevant to the authorised investigation.

   (2)The powers given by this section are additional to, and do not limit, any other powers given by law.

3. Use and inspection of documents and records produced or seized

   (1)This section applies to a document that has been produced to the commissioner or seized and removed by an authorised officer.

   (2)The document may be kept for as long as is necessary to enable it to be inspected and copies of or extracts or notes from it to be made.

   (3)If the document is required by the commissioner as evidence for a legal proceeding, it may be kept until the proceedings are finally decided.

   (4)The commissioner must permit a person who would be entitled to inspect the document if it were not in the commissioner’s possession to inspect the document at any reasonable time.

   (5)This section does not affect any lien a person has on the document.

4. Privileges against self-incrimination and exposure to civil penalty

   (1)This section applies if a person is required to answer a question, give information or produce a document under section 39.

   (2)The person cannot rely on the common law privileges against self‑incrimination and exposure to the imposition of a civil penalty to refuse to answer the question, give the information or produce the document.

   NoteThe Legislation Act, s 171 deals with client legal privilege.

   (3)However, any information, document or other thing obtained, directly or indirectly, because of the answering of the question, giving of the information or producing of the document, is not admissible in evidence against the person in a criminal proceeding, other than a proceeding for—

   (a)an offence in relation to the failure to answer the question, give the information or produce the document; or

   (b)any offence in relation to the falsity or the misleading nature of the answer, information or document.

5. Failing to comply with requirement of authorised officer

   (1)A person must comply with a requirement made of the person by an authorised officer under this division.

   Maximum penalty:  50 penalty units.

   (2)An offence against this section is a strict liability offence.

   (3)A person does not commit an offence against this section arising from the entry of an authorised officer into premises unless the prosecution establishes that, at the material time, the authorised officer had—

   (a)identified himself or herself as an authorised officer; and

   (b)warned the person that a failure to comply with the requirement was an offence.

Part 4Repayment and recovery of grant

1. Definitions—pt 4

   In this part:

   recoverable amount—see section 49 (1).

   recovery notice—see section 49A (2).

46AMeaning of third-party debtor

A third-party debtor, for a grant recipient, means 1 or more of the following people:

(a)a person from whom any money is due or accruing, or may become due, to the grant recipient;

(b)a person who holds, or may subsequently hold, money for or on account of the grant recipient;

(c)a person who holds, or may subsequently hold, money for or on account of someone else for payment to the grant recipient;

(d)a person who has authority from someone else to pay money to the grant recipient.

1. Power to require repayment and impose penalty

   (1)The commissioner may, by written notice, require an applicant (or former applicant) for a first home owner grant to repay an amount paid on the application if—

   (a)the amount was paid in error; or

   (b)the commissioner reverses the decision under which the amount was paid for any other reason.

   (2)If, because of an applicant’s dishonesty, an amount is paid by way of a first home owner grant, the commissioner may, by the notice in which repayment is required or a separate notice, impose a penalty of not more than the amount the applicant is required to repay.

   (3)If an applicant (or former applicant) for a first home owner grant fails to make a repayment required under this section or the conditions of the grant, the commissioner may, by written notice, impose a penalty of not more than the amount the applicant is required to repay.

   (4)If an amount is paid in error on an application for a first home owner grant to a third party, the commissioner may, by written notice, require the third party to repay the amount to the commissioner.

2. Interest in relation to repayments

   (1)A person is liable to pay interest under this section on the amount of a first home owner grant paid to the person if the amount is repayable under section 20 (2) (b) or section 21 (2).

   (2)A person is liable to pay interest under this section on an amount paid to the person on an application for a first home owner grant if the amount is repayable under section 47.

   (3)Interest under this section is to be calculated on a daily basis from—

   (a)if the amount is repayable under section 20 (2) (b)—the relevant date as defined in section 20 (3); or

   (b)if the amount is repayable under section 21 (2)—the day the notice mentioned in section 21 (2) (a) is given to the commissioner; or

   (c)if the amount is repayable under section 47 (1)—the date the amount was paid to the applicant.

   (4)For this section, the interest rate is the interest rate mentioned in the Taxation Administration Act 1999, section 26.

3. Power to recover amount paid in error etc

   (1)This section applies to the following amounts (each of which is a recoverable amount):

   (a)an amount that an applicant (or former applicant) for a first home owner grant is required to repay under the conditions of the grant or by requirement of the commissioner under this Act;

   (b)the amount of a penalty imposed on an applicant (or former applicant) for a first home owner grant;

   (c)an amount a third party is required to repay by requirement of the commissioner under this Act;

   (d)interest the applicant is required to pay under section 48.

   (2)The liability arising from a requirement to pay (or repay) a recoverable amount is joint and several if the requirement attaches to 2 or more persons.

   (3)If an applicant who is liable to pay a recoverable amount has an interest in the home for which the first home owner grant was sought, the liability is a first charge on the applicant’s interest in the home.

   (4)The commissioner may recover a recoverable amount as a debt to the Territory.

   (5)The commissioner may enter into an arrangement (which may include provision for the payment of interest) for payment of a liability outstanding under this section by instalments.

   (6)The commissioner may remit or refund all or part of an amount of interest paid or payable by a person.

   (7)The commissioner may write off the whole or part of a liability to pay a recoverable amount if satisfied that action, or further action, to recover the amount outstanding is impracticable or unwarranted.

49APower to recover amounts from third-party debtors

(1)The commissioner may require a third-party debtor for a grant recipient to pay a recoverable amount instead of the grant recipient.

(2)The requirement must be made by written notice (a recovery notice) given to the third-party debtor.

NoteFor how documents may be given, see s 53 (1) (c).

(3)The recovery notice must—

(a)state the date of the notice; and

(b)state the recoverable amount; and

(c)include a statement about the effect of section 49B (1); and

(d)if section 49B (2) applies—include a statement about the effect of the section, and the amount required to be paid out of each instalment; and

(e)include a statement about the effect of section 49B (3).

(4)The recovery notice may also state a day by which the amount required to be paid under the recovery notice is payable.

(5)The commissioner must give a copy of the recovery notice to the grant recipient.

49BPayment of recoverable amounts by third-party debtors

(1)The amount that a third-party debtor for a grant recipient is required to pay under a recovery notice is—

(a)if the amount payable by the third-party debtor to the grant recipient is equal to or less than the recoverable amount—all of the amount payable; or

(b)if the amount payable by the third-party debtor to the grant recipient is more than the recoverable amount—the recoverable amount.

(2)If the amount payable by the third-party debtor to the grant recipient is payable in instalments, the commissioner may require the debtor to pay the commissioner an amount out of each instalment.

(3)A third-party debtor must pay the commissioner the amount required to be paid under a recovery notice by the later of the following:

(a)receipt of the recovery notice;

(b)when the amount held by the third-party debtor becomes due to the grant recipient;

(c)the day (if any) stated by the commissioner in the recovery notice.

49CPayment of recoverable amounts by others

(1)This section applies if—

(a)the commissioner gives a recovery notice to a third-party debtor for a grant recipient; and

(b)someone else pays all or part of the recoverable amount to the commissioner after the notice is given.

(2)If the other person pays all of the recoverable amount, the commissioner must—

(a)tell the third-party debtor that the debtor is not liable to pay the recoverable amount; and

(b)if the third-party debtor makes a payment towards the recoverable amount after the other person pays all of the amount—repay the third-party debtor the payment.

(3)If the other person pays part of the recoverable amount, the commissioner must give the third-party debtor another notice (a revised recovery notice) stating the new amount that the debtor is required to pay. 

49DOffence—third-party debtors to comply with notices

(1)A third-party debtor for a grant recipient must comply with—

(a)a recovery notice; or

(b)if a revised recovery notice is given to the debtor—the revised recovery notice.

Maximum penalty:  50 penalty units.

(2)If a third-party debtor is convicted of an offence against subsection (1), the court may, in addition to imposing a penalty on the debtor, order the debtor to pay the commissioner an amount that is not more than the recoverable amount under the recovery notice or revised recovery notice to which the offence relates.

(3)In this section:

revised recovery notice—see section 49C (3).

49EThird-party debtors indemnified

A third-party debtor for a grant recipient who makes a payment under this part is—

(a)taken to be acting under the authority of the grant recipient and anyone else concerned; and

(b)indemnified by this section in relation to the payment.

Part 5Miscellaneous

1. Secrecy

   (1)In this section:

   person to whom this section applies means a person who—

   (c)is, or has been, engaged in work related to the administration of this Act; or

   (d)has obtained access to protected information (directly or indirectly) from a person who is, or has been, engaged in work related to the administration of this Act.

   protected information means information about the following people that is disclosed to, or obtained by, a person to whom this section applies in the course of work related to the administration of this Act:

   (a)a grant recipient;

   (b)a third-party debtor for a grant recipient.

   (2)A person to whom this section applies commits an offence if the person—

   (a)does something that discloses protected information about someone else; and

   (b)is reckless about whether—

   (i)the information is protected information about someone else; and

   (ii)doing the thing would result in the information being disclosed.

   Maximum penalty:  50 penalty units, imprisonment for 6 months or both.

   (3)This section does not apply if the information is disclosed—

   (a)under this Act or another territory law; or

   (b)in relation to the exercise of a function, as a person to whom this section applies, under this Act or another territory law; or

   (c)in relation to the administration or enforcement of—

   (i)a corresponding law; or

   (ii)a law of the Commonwealth, a State or another Territory for the assessment or imposition of a tax; or

   (d)with the consent of the person to whom the information relates or a person acting for that person; or

   (e)for the purpose of a legal proceeding; or

   (f)as authorised by regulation.

2. Evidence

   (1)A certificate signed by the commissioner stating that a first home owner grant was paid to a person named in the certificate on a stated date is admissible in legal proceedings as evidence of the payment.

   (2)A copy of a notice issued by the commissioner imposing a penalty under this Act is admissible in legal proceedings as evidence of the imposition of the penalty.

   (3)A copy of a notice issued by the commissioner requiring the payment or repayment of a stated amount is admissible in legal proceedings as evidence—

   (a)that the requirement was made; and

   (b)that the amount stated in the notice was outstanding at the date of the notice.

3. Protection of officers etc

   (1)This section applies to—

   (a)the commissioner; and

   (b)an authorised officer; and

   (c)a delegate of the commissioner who is a public servant.

   (2)No personal liability attaches to a person to whom this section applies for an honest act or omission in the exercise, or purported exercise, of functions under this Act.

   (3)A liability that would, apart from subsection (2), lie against a person to whom this section applies lies against the Territory.

4. Application of certain provisions of Taxation Administration Act

   (1)The following sections of the Taxation Administration Act 1999 apply to this Act as if it were a tax law within the meaning of that Act:

   (a)section 127 (Service of documents on commissioner);

   (b)section 128 (Day of service of document or payment of money);

   (c)section 129 (Service of documents by commissioner).

   (2)This section does not, by implication, limit the application to this Act of any other provision of the Taxation Administration Act 1999.

5. Determination of fees

   (1)The Minister may determine fees for this Act.

   (2)A determination under this section is a disallowable instrument.

6. Regulation-making power

   (1)The Executive may make regulations for this Act.

   (2)A regulation may create offences and fix maximum penalties of not more than 10 penalty units for the offences.

Dictionary

(see s 2)

Note 1The Legislation Act contains definitions and other provisions relevant to this Act.

Note 2In particular, the Legislation Act, dict, pt 1, defines the following terms:

·     ACAT

·administrative unit

·Australian citizen

·civil partner

·civil partnership

·civil union

·civil union partner

·commissioner for revenue

·contravene

·corporation

·exercise

·fail

·function

·penalty unit

·public servant

·     reviewable decision notice

·State

·writing.

authorised investigation—see section 37.

authorised officer—see section 34.

building includes part of a building.

commencement date, of an eligible transaction—see section 13 (3) and (5).

commissioner means the commissioner for revenue.

completed, for an eligible transaction—see section 13 (4).

consideration, for an eligible transaction—see section 13 (6).

corresponding law means an Act of a State corresponding to this Act.

eligibility criteria means the criteria for deciding whether an applicant for a first home owner grant is eligible for the grant (see division 2.2).

eligible transaction—see section 13 (1) and (2).

first home owner grant means a grant authorised under section 17.

first home owner grant cap means the first home owner grant cap mentioned in section 13A.

first home owner grant scheme means the scheme for payment of first home owner grants established under this Act.

grant recipient means—

(a)an applicant (or former applicant) for a first home owner grant to whom an amount is paid under this Act; or

(b)any other person to whom an amount is paid under this Act.

guardian, of a person under a legal disability, includes a trustee who holds property on trust for the person under an instrument of trust or by order or direction of a court or tribunal.

home—see section 4.

home owner—see section 5 (1).

identity card—see the Taxation Administration Act 1999, section 83 (4).

new home, for division 2.3 (Eligible transactions)—see section 12B (1).

objector, for division 2.6 (Objections and appeals)—see section 24I.

owner means—

(a)    of land—a person who has a relevant interest in the land; or

(b)of a home—see section 5 (1).

partner, of an applicant—see section 6.

permanent resident means—

(a)a person who holds a permanent visa for the Migration Act 1958 (Cwlth), section 30; or

(b)a New Zealand citizen who holds a special category visa under the Migration Act 1958 (Cwlth), section 32.

recoverable amount, for part 4 (Repayment and recovery of grant)—see section 49 (1).

recovery notice, for part 4 (Repayment and recovery of grant)—see section 49A (2).

relevant interest in land—see section 5 (2), (3) and (4).

residence requirements means—

(a)the requirement—

(i)under section 12 (1), that an applicant for a first home owner grant must occupy the home to which the application relates as the applicant’s principal place of residence for a continuous period of at least 1 year; or

(ii)under section 12 (1) and (2) (a), that an applicant for a first home owner grant must occupy the home to which the application relates as the applicant’s principal place of residence for a shorter period approved by the commissioner; and

(b)the requirement under section 12 (3) that the period of occupation required under section 12 (1), or section 12 (1) and (2) (a), must start within 1 year after completion of the eligible transaction or a longer period approved by the commissioner.

third-party debtor, for a grant recipient—see section 46A.

total value of an eligible transaction—see section 13B (1).

Endnotes

1. About the endnotes

   Amending and modifying laws are annotated in the legislation history and the amendment history.  Current modifications are not included in the republished law but are set out in the endnotes.

   Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel’s Office.

   Uncommenced amending laws are not included in the republished law.  The details of these laws are underlined in the legislation history.  Uncommenced expiries are underlined in the legislation history and amendment history.

   If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering. 

   The endnotes also include a table of earlier republications.

2. Abbreviation key

A = Act	NI = Notifiable instrument
AF = Approved form	o = order
am = amended	om = omitted/repealed
amdt = amendment	ord = ordinance
AR = Assembly resolution	orig = original
ch = chapter	par = paragraph/subparagraph
CN = Commencement notice	pres = present
def = definition	prev = previous
DI = Disallowable instrument	(prev...) = previously
dict = dictionary	pt = part
disallowed = disallowed by the Legislative	r = rule/subrule
Assembly	reloc = relocated
div = division	renum = renumbered
exp = expires/expired	R[X] = Republication No
Gaz = gazette	RI = reissue
hdg = heading	s = section/subsection
IA = Interpretation Act 1967	sch = schedule
ins = inserted/added	sdiv = subdivision
LA = Legislation Act 2001	SL = Subordinate law
LR = legislation register	sub = substituted
LRA = Legislation (Republication) Act 1996	underlining = whole or part not commenced
mod = modified/modification	or to be expired

1. Legislation history

   First Home Owner Grant Act 2000 A2000‑23

   notified 15 June 2000 (Gaz 2000 No 24)
   s 1, s 2 commenced 15 June 2000 (IA s 10B)

   remainder commenced 1 July 2000 (s 2)

   as amended by

   Treasury and Infrastructure Legislation Amendment Act 2000 A2000‑78 s 3

   notified 21 December 2000 (Gaz 2000 No S69)
   s 1, s 2 commenced 21 December 2000 (IA s 10B)

   s 3 commenced 1 July 2000 (s 2 (1))

   Legislation (Consequential Amendments) Act 2001 A2001-44 pt 154

   notified 26 July 2001 (Gaz 2001 No 30)
   s 1, s 2 commenced 26 July 2001 (IA s 10B)

   pt 154 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65)

   First Home Owner Grant Amendment Act 2001 A2001‑46

   notified 12 July 2001 (Gaz 2001 No 28)

   commenced 12 July 2001 (s 2)

   Legislation Amendment Act 2002 A2002-11 pt 2.21

   notified LR 27 May 2002
   s 1, s 2 commenced 27 May 2002 (LA s 75)

   pt 2.21 commenced 28 May 2002 (s 2 (1))

   First Home Owner Grant Amendment Act 2002 A2002‑13

   notified LR 23 May 2002
   s 1, s 2 commenced 23 May 2002 (LA s 75)

   remainder commenced 24 May 2002 (s 2)

   Revenue Legislation Amendment Act 2002 (No 2) A2002‑48 pt 2

   notified LR 20 December 2002
   s 1, s 2 commenced 20 December 2002 (LA s 75 (1))

   pt 2 commenced 21 December 2002 (s 2 (2))

   Legislation (Gay, Lesbian and Transgender) Amendment Act 2003 A2003-14 sch 1 pt 1.16

   notified LR 27 March 2003
   s 1, s 2 commenced 27 March 2003 (LA s 75)

   sch 1 pt 1.16 commenced 28 March 2003 (s 2)

   Statute Law Amendment Act 2003 A2003-41 sch 3 pt 3.11

   notified LR 11 September 2003
   s 1, s 2 commenced 11 September 2003 (LA s 75 (1))
   sch 3 pt 3.11 commenced 9 October 2003 (s 2 (1))

   
   
   

   Statute Law Amendment Act 2003 (No 2) A2003-56 sch 3 pt 3.10

   notified LR 5 December 2003
   s 1, s 2 commenced 5 December 2003 (LA s 75 (1))

   sch 3 pt 3.10 commenced 19 December 2003 (s 2)

   First Home Owner Grant Amendment Act 2003 A2003-60

   notified LR 18 December 2003
   s 1, s 2 commenced 18 December 2003 (LA s 75 (1))
   s 3, s 4 commenced 19 December 2003 (s 2 (1))

   remainder commenced 1 January 2004 (s 2 (2))

   Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004 A2004-15 sch 2 pt 2.36

   notified LR 26 March 2004
   s 1, s 2 commenced 26 March 2004 (LA s 75 (1))

   sch 2 pt 2.36 commenced 9 April 2004 (s 2 (1))

   Criminal Code Harmonisation Act 2005 A2005-54 sch 1 pt 1.20

   notified LR 27 October 2005
   s 1, s 2 commenced 27 October 2005 (LA s 75 (1))
   sch 1 pt 1.20 commenced 24 November 2005 (s 2)

   Civil Unions Act 2006 A2006-22 sch 1 pt 1.15

   notified LR 19 May 2006
   s 1, s 2 commenced 19 May 2006 (LA s 75 (1))
   sch 1 pt 1.15 never commenced

   NoteAct repealed by disallowance 14 June 2006 (see Cwlth Gaz 2006 No S93)

   Statute Law Amendment Act 2007 (No 3) A2007-39 sch 3 pt 3.18

   notified LR 6 December 2007
   s 1, s 2 commenced 6 December 2007 (LA s 75 (1))

   sch 3 pt 3.18 commenced 27 December 2007 (s 2)

   Civil Partnerships Act 2008 A2008-14 sch 1 pt 1.13

   notified LR 15 May 2008
   s 1, s 2 commenced 15 May 2008 (LA s 75 (1))
   sch 1 pt 1.13 commenced 19 May 2008 (s 2 and CN2008-8)

   ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) A2008-37 sch 1 pt 1.42

   notified LR 4 September 2008
   s 1, s 2 commenced 4 September 2008 (LA s 75 (1))
   sch 1 pt 1.42 commenced 2 February 2009 (s 2 (1) and see ACT Civil and Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)

   Revenue Legislation Amendment Act 2009 A2009-4 pt 3

   notified LR 4 March 2009
   s 1, s 2 commenced 4 March 2009 (LA s 75 (1))
   pt 3 commenced 5 March 2009 (s 2)

   First Home Owner Grant Amendment Act 2009 A2009-10

   notified LR 7 April 2009
   s 1, s 2 commenced 7 April 2009 (LA s 75 (1))
   remainder commenced 8 April 2009 (s 2)

   as modified by

   First Home Owner Grant Regulation 2008 SL2008-4 (as am by SL2009‑33 s 4)

   notified LR 11 March 2008
   s 1, s 2 commenced 11 March 2008 (LA s 75 (1))
   remainder commenced 12 March 2008 (LA s 73 (3) but see CN2008-2)

   First Home Owner Grant Amendment Regulation 2009 (No 2) SL2009‑33 s 4

   notified LR 29 June 2009
   s 1, s 2 commenced 29 June 2009 (LA s 75 (1))
   s 4 commenced 1 July 2009 (s 2)

   NoteThis regulation only amends the First Home Owner Grant Regulation 2008 SL2008-4.

   as amended by

   Statute Law Amendment Act 2009 A2009-20 sch 3 pt 3.33

   notified LR 1 September 2009
   s 1, s 2 commenced 1 September 2009 (LA s 75 (1))

   sch 3 pt 3.33 commenced 22 September 2009 (s 2)

   First Home Owner Grant Amendment Act 2009 (No 2) A2009-29

   notified LR 23 September 2009
   s 1, s 2 commenced 23 September 2009 (LA s 75 (1))

   remainder commenced 24 September 2009 (s 2)

   Revenue Legislation Amendment Act 2010 A2010-1 pt 2

   notified LR 16 February 2010
   s 1, s 2 commenced 16 February 2010 (LA s 75 (1))
   pt 2 commenced 17 February 2010 (s 2)

   First Home Owner Grant Amendment Act 2010 A2010-46

   notified LR 24 November 2010
   s 1, s 2 commenced 24 November 2010 (LA s 75 (1))

   remainder commenced 25 November 2010 (s 2)

   Statute Law Amendment Act 2012 A2012-21 sch 3 pt 3.21

   notified LR 22 May 2012
   s 1, s 2 commenced 22 May 2012 (LA s 75 (1))

   sch 3 pt 3.21 commenced 5 June 2012 (s 2 (1))

   Civil Unions Act 2012 A2012-40 sch 3 pt 3.15

   notified LR 4 September 2012
   s 1, s 2 commenced 4 September 2012 (LA s 75 (1))

   sch 3 pt 3.15 commenced 11 September 2012 (s 2)

   First Home Owner Grant Amendment Act 2013 A2013-34

   notified LR 26 August 2013
   s 1, s 2 commenced 26 August 2013 (LA s 75 (1))

   remainder commenced 1 September 2013 (s 2)

   Planning and Development (University of Canberra and Other Leases) Legislation Amendment Act 2015 A2015‑19 pt 9

   notified LR 11 June 2015
   s 1, s 2 commenced 11 June 2015 (LA s 75 (1))

   pt 9 commenced 1 July 2015 (s 2 and CN2015-9)

   First Home Owner Grant Amendment Act 2015 A2015-27

   notified LR 20 August 2015
   s 1, s 2 commenced 20 August 2015 (LA s 75 (1))

   remainder commenced 1 January 2016 (s 2)

   Revenue Legislation Amendment Act 2015 A2015‑49 pt 3

   notified LR 24 November 2015
   s 1, s 2 commenced 24 November 2015 (LA s 75 (1))

   pt 3 commenced 25 November 2015 (s 2)

   Public Sector Management Amendment Act 2016 A2016-52 sch 1 pt 1.27

   notified LR 25 August 2016
   s 1, s 2 commenced 25 August 2016 (LA s 75 (1))
   sch 1 pt 1.27 commenced 1 September 2016 (s 2)

   Statute Law Amendment Act 2021 A2021-12 sch 3 pt 3.17

   notified LR 9 June 2021
   s 1, s 2 commenced 9 June 2021 (LA s 75 (1))
   sch 3 pt 3.17 commenced 23 June 2021 (s 2 (1))

   Planning (Consequential Amendments) Act 2023 A2023-36 sch 1 pt 1.26

   notified LR 29 September 2023
   s 1, s 2 commenced 29 September 2023 (LA s 75 (1))
   sch 1 pt 1.26 commenced 27 November 2023 (s 2 (1) and see Planning Act 2023 A2023-18, s 2 (2) and CN2023-10)

   Statute Law Amendment Act 2025 A2025-29 sch 3 pt 3.42, sch 4 pt 4.76

   notified LR 6 November 2025

   s 1, s 2 commenced 6 November 2025 (LA s 75 (1))
   sch 3 pt 3.42, sch 4 pt 4.76 commenced 16 November 2025 (s 2 (1), (9))

2. Amendment history

   Dictionary

   s 2orig s 2 om R1 LRA

   ins A2003‑41 amdt 3.218

   am A2003‑56 amdt 3.140; A2025‑29 amdt 3.141

   Notes

   s 3sub A2003‑41 amdt 3.218

   Offences against Act—application of Criminal Code etc

   s 3Ains A2005‑54 amdt 1.133

   Ownership of land and homes

   s 5am A2003‑41 amdts 3.219–3.221; A2015‑19 s 50, s 51; pars renum R30 LA; A2023-36 amdt 1.154

   Partner of applicant

   s 6am A2003‑14 amdt 1.58, amdt 1.59; A2006‑22 amdt 1.65 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2008‑14 amdt 1.36; A2012‑40 amdt 3.55

   Entitlement to grant

   s 7am A2010‑46 s 4

   Eligibility criteria for applicants

   div 2.2 hdgsub A2003‑41 amdt 3.222

   Criterion 3—Applicant (or applicant’s partner) must not have received an earlier grant

   s 10am A2010‑46 s 5

   Criterion 1A—Applicant to be at least 18 years old

   s 8Ains A2003‑60 s 4

   (3)-(5) exp 19 December 2004 (s 8A (5))

   Criterion 4—Applicant (or applicant’s partner) must not have had relevant interest in residential property

   s 11am A2002‑48 s 4; A2003‑41 amdt 2.223; A2003‑60 ss 5-7

   Criterion 5—Residence requirements

   s 12sub A2003‑60 s 8

   am A2010‑1 s 4; A2013-34 s 4

   Criterion 6—Applicant must not have been convicted of offence against Act

   s 12Ains A2010‑46 s 6

   Meaning of new home—div 2.3

   s 12Bins A2013-34 s 5

   am A2015‑49 s 15

   Meaning of eligible transaction etc

   s 13 hdgsub A2003‑41 amdt 2.224

   s 13am A2003‑41 amdts 2.225–2.229; A2013-34 s 6, s 7; A2015‑49 ss 16-18

   First home owner grant cap

   s 13Ains A2001‑46 s 4

   sub A2002‑13 s 4

   am A2003‑41 amdt 2.230, amdt 2.231

   exp 1 July 2004 (s 13A (12))

   ins A2010‑46 s 7

   Meaning of total value of eligible transaction etc

   s 13Bins A2010‑46 s 7

   Application for grant

   s 14am A2001‑44 amdts 1.1727-1.1729

   renum R2 LA (see A2001‑44 amdt 1.1730)

   am A2003‑41 amdt 3.232; A2012‑21 amdt 3.80; A2021‑12 amdt 3.37

   Amount of grant

   s 18am A2001‑46 s 5, s 6; A2002‑13 s 5, s 6; A2009‑10 s 4

   (2)-(4) exp 1 July 2013 (s 18 (4) (LA s 88 declaration applies))

   am A2013-34 s 8; A2015‑27 s 4, s 5; A2025‑29 amdt 4.76

   Amount of grant for special eligible transactions

   s 18Ains A2002‑13 s 7

   exp 1 July 2004 (s 18A (6))

   Payment in anticipation of compliance with residence requirements or first home owner grant cap

   s 20 hdgsub A2003‑60 s 9; A2010‑46 s 8

   s 20am A2003‑60 s 10; A2005‑54 amdt 1.134; A2010‑46 s 9, s 10; ss renum R25 LA

   Conditions generally

   s 21am A2005‑54 amdt 1.135; A2009‑10 s 5

   Death of applicant

   s 22am A2003‑60 s 11

   Notification of decision

   s 24am A2015‑49 s 19

   Amount of grant—certain eligible transactions

   div 2.5A hdg         ins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   Definitions—div 2.5A

   s 24Aorig s 24A

   ins A2009‑4 s 6

   renum as s24I

   pres s 24A

   ins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   def comprehensive home building contract ins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   def contract for an ‘off-the-plan’ purchase ins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   def contract for the purchase of a home ins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   def GST Act ins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   def new home ins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   def owner-builder ins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   Amount of grant—certain eligible transactions

   s 24Bins A2009‑10 s 6

   am A2009‑29 s 4

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   First home owner boost for new homes

   s 24Cins A2009‑10 s 6

   mod SL2008‑4 s 3B (as am by SL2009‑33 s 4)

   mod lapsed 24 September 2009 when s 3B om by A2009‑29 s 9

   am A2009‑29 ss 5-7

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   First home owner boost for established homes

   s 24Dins A2009‑10 s 6

   am A2009‑29 s 8

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   Validating payment of grants for certain eligible transactions

   s 24Eins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   Transitional regulations

   s 24Fins A2009‑10 s 6

   exp 1 July 2013 (s 24H)

   Transitional effect—Legislation Act, s 88

   s 24Gins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   Expiry—div 2.5A etc

   s 24Hins A2009‑10 s 6

   exp 1 July 2013 (s 24H (LA s 88 declaration applies))

   Meaning of objector—div 2.6

   s 24I(prev s 24A) ins A2009‑4 s 6

   renum as s 24I R20 LA

   Objections

   s 25am A2001‑44 amdts 1.1731-1.1734; A2003‑41 amdt 3.233; A2008‑37 amdt 1.177; A2009‑4 ss 7-9; ss renum R19 LA; A2025‑29 amdt 4.76

   Grounds for objection

   s 26am A2009‑4 s 10

   Time for making objection

   s 27am A2009‑4 s 10

   Objections made out of time

   s 28am A2001‑44 amdt 1.1735, amdt 1.1736; A2009‑4 s 10; A2021‑12 amdt 3.37

   Reviewable decision notices

   s 30am A2001‑44 amdt 1.1737, amdt 1.1738

   sub A2008‑37 amdt 1.178

   am A2025‑29 amdt 4.76

   Applications for review

   s 31sub A2008‑37 amdt 1.178

   am A2009‑4 s 10; A2010‑1 s 5; A2025‑29 amdt 4.76

   Giving effect to decision on review

   s 32sub A2008‑37 amdt 1.178

   Administration agreements

   s 36am A2003‑41 amdt 3.234; A2005‑54 amdt 1.136, amdt 1.137

   Power to require valuation

   s 38Ains A2010‑46 s 11

   Power to require information, records or other documents or attendance for examination

   s 39am A2003‑41 amdt 3.235; A2005‑54 amdt 1.138; A2012‑21 amdt 3.81

   Search warrant

   s 41am A2003‑41 amdt 3.236

   Privileges against self-incrimination and exposure to civil penalty

   s 43am A2002‑11 amdt 2.42

   sub A2005‑54 amdt 1.139

   Legal professional privilege

   s 44om A2002‑11 amdt 2.43

   Failing to comply with requirement of authorised officer

   s 45 hdgsub A2004‑15 amdt 2.81

   s 45am A2004‑15 amdt 2.82; ss renum A2004‑15 amdt 2.83; A2005‑54 amdt 1.140, amdt 1.141

   Repayment and recovery of grant

   pt 4 hdgsub A2009‑4 s 11

   Definitions—pt 4

   s 46om A2004‑15 amdt 2.84

   ins A2009‑4 s 11

   def recoverable amount ins A2009‑4 s 11

   def recovery notice ins A2009‑4 s 11

   Meaning of third-party debtor

   s 46Ains A2009‑4 s 11

   Interest in relation to repayments

   s 48am A2009‑4 s 12, s 13; pars renum R19 LA

   Power to recover amount paid in error etc

   s 49am A2009‑4 s 14, s 15

   Power to recover amounts from third-party debtors

   s 49Ains A2009‑4 s 16

   Payment of recoverable amounts by third-party debtors

   s 49Bins A2009‑4 s 16

   Payment of recoverable amounts by others

   s 49Cins A2009‑4 s 16

   Offence—third-party debtors to comply with notices

   s 49Dins A2009‑4 s 16

   Third-party debtors indemnified

   s 49Eins A2009‑4 s 16

   Miscellaneous

   pt 5 hdgins A2003‑60 s 12

   exp 1 January 2005 (s 57 (3))

   ins A2009‑4 s 16

   Secrecy

   s 50am A2003‑41 amdt 3.237

   sub A2005‑54 amdt 1.142

   am A2007‑39 amdt 3.71; A2009‑4 s 17

   Protection of officers etc

   s 52am A2003‑41 amdt 3.238; A2016‑52 amdt 1.85

   Determination of fees

   s 54am A2001‑44 amdt 1.1739, amdt 1.1740; A2007‑39 amdt 3.72; A2025‑29 amdt 4.76

   Approved forms

   s 55prev s 55 renum as s 56

   ins A2001‑44 amdt 1.1744

   am A2003‑41 amdt 3.239; A2007‑39 amdt 3.72

   om A2021‑12 amdt 3.38

   Regulation-making power

   s 56orig s 56 ins A2001‑46 s 7

   exp 12 August 2001 (s 56 (2))

   (prev s 55) am A2001‑44 amdt 1.1741, amdt 1.1742

   renum as s 56 A2001‑44 amdt 1.1743

   am A2007‑39 amdt 3.73; A2025‑29 amdt 4.76

   Amendments by First Home Owner Grant Amendment Act 2003—continuing operation of Act for certain eligible transactions

   s 57ins A2002‑13 s 8

   exp 24 June 2002 (s 57 (2))

   ins A2003‑60 s 12

   exp 1 January 2005 (s 57 (3))

   Transitional—First Home Owner Grant Amendment Act 2013

   pt 10 hdgins A2013-34 s 10

   exp 1 September 2015 (s 104)

   Definitions—pt 10

   s 100ins A2013-34 s 10

   exp 1 September 2015 (s 104)

   def commencement day ins A2013-34 s 10

   exp 1 September 2015 (s 104)

   def comprehensive home building contract ins A2013-34 s 10

   exp 1 September 2015 (s 104)

   def contract for the purchase of a home ins A2013-34 s 10

   exp 1 September 2015 (s 104)

   def owner-builder ins A2013-34 s 10

   exp 1 September 2015 (s 104)

   Pre-1 September 2013 transactions

   s 101ins A2013-34 s 10

   exp 1 September 2015 (s 104)

   Replacement of pre-1 September 2013 contracts

   s 102ins A2013-34 s 10

   exp 1 September 2015 (s 104)

   Transitional regulations

   s 103ins A2013-34 s 10

   exp 1 September 2015 (s 104)

   Expiry—pt 10

   s 104ins A2013-34 s 10

   exp 1 September 2015 (s 104)

   Dictionary

   dictam A2003‑41 amdt 3.240, amdt 3.241; A2006‑22 amdt 1.66 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2008‑14 amdt 1.37; A2008‑37 amdt 1.179; A2012‑21 amdt 3.82; A2012‑40 amdt 3.56; A2016‑52 amdt 1.86

   def Australian citizen sub A2003‑41 amdt 3.242; A2009‑20 amdt 3.80

   om A2012‑21 amdt 3.83

   def commencement date am A2003‑41 amdt 3.243

   def commissioner am A2003‑41 amdt 3.244

   def completed am A2003‑41 amdt 3.245

   def comprehensive home building contract om A2003‑41 amdt 3.246

   ins A2009‑10 s 7

   exp 1 July 2013 (s 24H)

   def consideration am A2003‑41 amdt 3.247

   def contract for an ‘off-the-plan’ purchase ins A2009‑10 s 7

   exp 1 July 2013 (s 24H)

   def contract for the purchase of a home om A2003‑41 amdt 3.248

   ins A2009‑10 s 7

   exp 1 July 2013 (s 24H)

   def corresponding law am A2003‑41 amdt 3.249

   def determined fee om A2001‑44 amdt 1.1745

   def first home owner grant cap ins A2010‑46 s 12

   def function om A2003‑41 amdt 3.250

   def grant recipient ins A2009‑4 s 18

   def GST Act ins A2009‑10 s 7

   exp 1 July 2013 (s 24H)

   def home built to replace demolished premises ins A2009‑10 s 7

   exp 1 July 2013 (s 24H)

   def home owner sub A2003‑41 amdt 3.251

   def identity card am A2003‑41 amdt 3.252

   sub A2003‑56 amdt 3.141

   am A2025‑29 amdt 3.142

   def new home ins A2009‑10 s 7

   exp 1 July 2013 (s 24H)

   ins A2013-34 s 11

   def objector ins A2009‑4 s 18

   def option om A2003‑41 amdt 3.253

   def owner am A2003‑41 amdt 3.254

   def owner-builder om A2003‑41 amdt 3.255

   ins A2009‑10 s 7

   exp 1 July 2013 (s 24H)

   def partner sub A2003‑41 amdt 3.256

   def permanent resident sub A2000‑78 s 3

   def recoverable amount ins A2009‑4 s 18

   def recovery notice ins A2009‑4 s 18

   def residence requirement om A2003‑60 s 13

   def residence requirements ins A2003‑60 s 13

   am A2013-34 s 12

   def residential property om A2003‑41 amdt 3.257

   def substantially renovated home ins A2009‑10 s 7

   exp 1 July 2013 (s 24H)

   def taxation law om A2003‑41 amdt 3.258

   def third-party debtor ins A2009‑4 s 18

   def total value ins A2010‑46 s 12

   def tribunal om A2003‑41 amdt 3.259

1. Earlier republications

   Some earlier republications were not numbered. The number in column 1 refers to the publication order. 

   Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register.  A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1.  Electronic and printed versions of an authorised republication are identical.

Republication No and date	Effective	Last amendment made by	Republication for
R1 1 Aug 2000	1 July 2000– 20 Dec 2000	not amended	new Act
R1 (RI) 18 July 2007	1 July 2000– 20 Dec 2000	A2000‑78	reissue of printed version and includes retrospective amendments by A2000‑78
R1A 18 July 2007	21 Dec 2000– 11 July 2001	A2000‑78	amendments by A2000‑78
R2 12 Sept 2001	12 Sept 2001– 23 May 2002	A2001‑46	amendments by A2001‑44 and A2001‑46
R3 24 May 2002	24 May 2002– 27 May 2002	A2002‑13	amendments by A2002‑13
R4 28 May 2002	28 May 2002– 24 June 2002	A2002‑13	amendments by A2002‑11
R5 25 June 2002	25 June 2002– 20 Dec 2002	A2002‑13	commenced expiry
R6 21 Dec 2002	21 Dec 2002– 27 Mar 2003	A2002‑48	amendments by A2002‑48
R7 28 Mar 2003	28 Mar 2003– 8 Oct 2003	A2003‑14	amendments by A2003‑14
R8* 9 Oct 2003	9 Oct 2003– 18 Dec 2003	A2003‑41	amendments by A2003‑41
R9 19 Dec 2003	19 Dec 2003– 31 Dec 2003	A2003‑60	amendments by A2003‑56 and A2003‑60
R10 24 Dec 2003	1 Jan 2004– 8 Apr 2004	A2003‑60	amendments by A2003‑60
R11 9 Apr 2004	9 Apr 2004– 1 July 2004	A2004‑15	amendments by A2004‑15
R12 2 July 2004	2 July 2004– 19 Dec 2004	A2004‑15	commenced expiry
R13 20 Dec 2004	20 Dec 2004– 1 Jan 2005	A2004‑15	commenced expiry
R14 2 Jan 2005	2 Jan 2005– 23 Nov 2005	A2004‑15	commenced expiry
R15 24 Nov 2005	24 Nov 2005– 26 Dec 2007	A2005‑54	amendments by A2005‑54
R16 27 Dec 2007	27 Dec 2007– 18 May 2008	A2007‑39	amendments by A2007‑39
R17 19 May 2008	19 May 2008– 1 Feb 2009	A2008‑14	amendments by A2008‑14
R18 2 Feb 2009	2 Feb 2009– 4 Mar 2009	A2008‑37	amendments by A2008‑37
R19 5 Mar 2009	5 Mar 2009– 7 Apr 2009	A2009‑4	amendments by A2009‑4
R20 8 Apr 2009	8 Apr 2009– 30 June 2009	A2009‑10	amendments by A2009‑10
R21 1 July 2009	1 July 2009– 21 Sept 2009	SL2009‑33	modifications by SL2008‑4 as amended by SL2009‑33
R22 22 Sept 2009	22 Sept 2009– 23 Sept 2009	A2009‑20	amendments by A2009‑20
R23* 24 Sept 2009	24 Sept 2009– 16 Feb 2010	A2009‑29	amendments by A2009‑29
R24 17 Feb 2010	17 Feb 2010– 24 Nov 2010	A2010‑1	amendments by A2010‑1
R25 25 Nov 2010	25 Nov 2010– 4 June 2012	A2010‑46	amendments by A2010‑46
R26 5 June 2012	5 June 2012– 10 Sept 2012	A2012‑21	amendments by A2012‑21
R27 11 Sept 2012	11 Sept 2012– 1 July 2013	A2012‑40	amendments by A2012‑40
R28 2 July 2013	2 July 2013– 31 Aug 2013	A2012‑40	expiry of provisions (s 18 (2)-(4), div 2.5A and certain definitions in dict)
R29 1 Sept 2013	1 Sept 2013– 30 June 2015	A2013-34	amendments by A2013-34
R30 1 July 2015	1 July 2015– 1 Sept 2015	A2015-19	amendments by A2015-19
R31 2 Sept 2015	2 Sept 2015– 24 Nov 2015	A2015‑19	expiry of transitional provisions (pt 10)
R32 25 Nov 2015	25 Nov 2015– 31 Dec 2015	A2015‑49	amendments by A2015‑49
R33 1 Jan 2016	1 Jan 2016– 31 Aug 2016	A2015‑49	amendments by A2015-27
R34 1 Sept 2016	1 Sept 2016– 22 June 2021	A2016-52	amendments by A2016-52
R35 23 June 2021	23 June 2021– 26 Nov 2023	A2021‑12	amendments by A2021‑12
R36 17 Nov 2023	17 Nov 2023– 15 Nov 2025	A2023‑36	amendments by A2023‑36

1. Expired transitional or validating provisions

   This Act may be affected by transitional or validating provisions that have expired.  The expiry does not affect any continuing operation of the provisions (see Legislation Act 2001, s 88 (1)).

   Expired provisions are removed from the republished law when the expiry takes effect and are listed in the amendment history using the abbreviation ‘exp’ followed by the date of the expiry.

   To find the expired provisions see the version of this Act before the expiry took effect.  The ACT legislation register has point-in-time versions of this Act.

©  Australian Capital Territory 2025