first home owner grant

Date of contract to purchase or build a home, or for an owner builder – date the foundations commenced to be laid.

The commencement date of an eligible transaction is:

• in the case of a contract:
  • the date when the contract is made;
• in the case of the building of a home by an owner builder:
  • the date when laying the foundations for the home commences; or
  • another date the Commissioner of State Taxation considers appropriate in the circumstances of the case.