Home owner grants

The Office of State Revenue administers home owner grants under the First Home Owner Grant Act 2000.

The Queensland First Home Owners’ Grant is available for first home buyers who are buying or building a brand new home.

There are certain requirements you need to meet to keep the grant. Information on eligibility and how to apply is available on the Queensland First Home Owners’ Grant website.

Transfer duty and concessions

When you sign a contract for your new home, you will also be liable for transfer duty (previously known as stamp duty). As a first home buyer, you might also be eligible for a transfer duty home concession.

Our transfer duty and grants estimator will give you an idea of how much duty you may have to pay and if you are eligible for the grant.

There are important differences between the residency requirements of the grant and home concessions. Don’t get caught out: if you don’t meet the requirements, you may have to pay back the entire grant and some or all of the concession, possibly with penalties.

Public rulings for home owner grants

Public rulings set out the Commissioner’s interpretation of the laws that are administered. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements. Rulings may also list which factors the Commissioner will consider when making a decision, or the evidence required to establish a fact.

Search rulings


Number Name Description Type
FHOGA000.1.5 Meaning of 'home', 'new home' and 'residential property'

Home/residential property—provides guidelines to assist in determining whether a particular building is a home, or if a particular property is residential property

FHOGA005.1.2 Multiple eligible transactions

Eligible transaction—clarifies which eligible transaction the grant can be claimed in relation to where there are multiple eligible transactions

FHOGA005.2.5 Eligible transactions under the First Home Owner Grant Act 2000—oral contracts

Eligible transaction—clarifies the circumstances in which the Commissioner will be satisfied there is a completed eligible transaction where no written contract exists (i.e. an oral contract)

FHOGA008.1.1 An interest that is subject to a trust

Relevant interest—outlines the evidence required by the Commissioner to be satisfied that a property is held subject to a trust

FHOGA008.2.4 Rental purchase agreements

Relevant interest—clarifies whether a Rental Purchase Agreement with the Department of Housing constitutes a relevant interest

FHOGA010.1.1 When must the eligibility criteria be satisfied

Eligibility criteria—clarifies when the eligibility criteria need to be satisfied for a grant to be approved

FHOGA13.1.1 Recipients of an earlier grant

Eligibility criteria—clarifies when applicants will be eligible for the first home owner grant in Queensland after repaying an earlier grant in another state or territory.

FHOGA015.1.2 Residence requirements

Eligibility criteria—outlines the evidence the Commissioner will consider in determining whether an applicant occupied a home as their principal place of residence

FHOGA016.1.1 Signing a first home owner grant application by a person other than an applicant

Applications—clarifies whether an application signed by a person other than the applicant will be accepted by the Commissioner

FHOGA019.1.2 Instalment contracts

Payment—clarifies whether a grant will be paid prior to completion of an instalment contract

FHOGA047.1.3 Penalty amounts

Penalty amounts—outlines when a penalty under the First Home Owner Grant Act for breach of the honesty obligations or the repayment obligations will be imposed, and in what amount


What do the ruling numbers mean?

Public rulings are numbered consistently to help you search by Act and section. Using FHOGA015.1.2 as an example: FHOGA = First Home Owner Grant Act, 15 = section 15, 1 = first ruling, 2 = version 2.