An Act to encourage and help home ownership, and to offset the effect of the GST on home ownership, by establishing a scheme for the payment of grants to first home owners
This Act may be cited as the First Home Owner Grant Act 2000 .
This Act commences on 1 July 2000.
The dictionary in the schedule defines particular words used in this Act.
4Meaning of eligibility criteria
The eligibility criteria are the criteria, under part 3, division 2, for deciding whether an applicant for a first home owner grant is eligible for the grant.
5Meaning of eligible transaction
(1)An eligible transaction is—(a)a contract made on or after 1 July 2000 for the purchase of a new home in the State; or(b)a comprehensive home building contract made by the owner of land in the State, or a person who will on completion of the contract be the owner of land in the State, to have a new home built on the land, if the contract is made on or after 1 July 2000; or(c)the building of a new home in the State by an owner builder if the building work starts on or after 1 July 2000.(2)Also, each of the following is an eligible transaction—(a)a contract made on or after 1 July 2000 but before 11 October 2012 for the purchase of a home, other than a new home, in the State;(b)a comprehensive home building contract made by the owner of land in the State, or a person who will on completion of the contract be the owner of land in the State, to have a home, other than a new home, built on the land, if the contract is made on or after 1 July 2000 but before 11 October 2012;(c)the building of a home, other than a new home, in the State by an owner builder if the building work starts on or after 1 July 2000 but before 11 October 2012.(3)For subsections (1) (a) and (2) (a), a contract is a contract for the purchase of a new home or other home if the contract is a contract for the acquisition of a relevant interest in land—(a)on which a new home or other home is built; or(b)on which a new home or other home is to be built, before completion of the contract, by or for the vendor and at the expense of the vendor.(4)However, a contract is not an eligible transaction if the commissioner is satisfied it forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant.(5)Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (4) if—(a)for a contract to purchase a new home or other 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 home building contract—either party had a right or option granted before 1 July 2000 to require the other to enter into the contract.(6)Also, a transaction is not an eligible transaction if the consideration for the transaction is $750,000 or more.(7)Also, a contract mentioned in subsection (1) (a) or (2) (a) is not an eligible transaction if the total of the following—(a)the unencumbered value of the new home or other home;(b)the unencumbered value of the relevant interest in the land, on which the new home or other home is built or to be built, at the commencement date for the contract;is $750,000 or more.(8)Also, a contract mentioned in subsection (1) (b) or (2) (b) to have a new home or other home built on land is not an eligible transaction if the total of the following—(a)the consideration for the transaction;(b)the unencumbered value of the land at the commencement date for the contract;is $750,000 or more.(9)Also, a transaction mentioned in subsection (1) (c) or (2) (c) is not an eligible transaction if the total of the following—(a)the consideration for the transaction;(b)the unencumbered value of the land, on which the new home or other home is to be built, at the commencement date for the transaction;is $750,000 or more.s 5 amd 2008 No. 75 s 46; 2010 No. 11 s 69; 2012 No. 25 s 15
(1)A home is a building, fixed to land, that—(a)may lawfully be used as a place of residence; and(b)is a suitable building for use as a place of residence.(2)A new home is a home that—(a)has not been previously occupied or sold as a place of residence; or(b)is a substantially renovated home.(3)For subsection (2) (b), a home is a substantially renovated home if—(a)the home is the subject of a contract for the purchase of the home; and(b)the sale of the home under the contract is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), a taxable supply as a sale of new residential premises as defined under section 40-75(1)(b) of that Act; and(c)the home, as renovated, has not been previously occupied or sold as a place of residence.s 6 amd 2012 No. 25 s 10 (retro)
7Meaning of home owner or owner of a home
A person is a home owner or owner of a home if the person has a relevant interest in the land on which the home is built.
(1)A relevant interest in land is—(a)an estate in fee simple in the land; or(b)a life estate in the land; or(c)a perpetual lease of the land granted by the Commonwealth or the State; or(d)a leasehold interest in the land granted by the Commonwealth or the State that may be converted into an estate in fee simple under the terms of the lease or the Act under which the lease is granted; or(e)a term lease for pastoral purposes granted under the Land Act 1994 ; or(f)an interest as purchaser under—(i)a contract for the purchase from the Commonwealth or the State, or any Commonwealth or State instrumentality or authority, of an estate in fee simple in the land by instalments; or(ii)an instalment contract under the Property Law Act 1974 , part 6, division 4, for the purchase of an estate in fee simple in the land; or(g)a licence or right of occupancy granted by the Commonwealth or the State, or any Commonwealth or State instrumentality or authority, that gives, in the commissioner’s opinion, the licensee or the holder of the right reasonable security of tenure; or(h)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 specified home owned by the company; and(ii)the home was built before the holder of the interest acquired the interest or entered into an agreement to acquire the interest; and(iii)the value of the shares is not less than the value of the company’s interest in the home; or(i)another interest declared by regulation to be a relevant interest.Also, see the schedule, definition residential property and section 14.(2)However—(a)an interest is not a relevant interest at a particular time unless the holder of the interest has, or will have within 1 year after that time, a right to immediate occupation of the land; and(b)an interest is not a relevant interest in the hands of a person who holds it subject to a trust.(3)A regulation under subsection (1) (i) may declare an interest to be a relevant interest in land even though the interest may not be recognised at law or in equity as an interest in land.(4)If a person holds an interest in land on trust as guardian for a person under a legal disability and the interest would be a relevant interest if it were not for subsection (2) (b)—(a)the person under the legal disability is taken to be the person who holds a relevant interest in the land; and(b)the guardian is taken not to hold the interest.s 8 amd 2013 No. 28 s 42
8AMeaning of unencumbered value
(1)The unencumbered value of property is the value of the property determined without regard to—(a)any encumbrance to which the property is subject, whether contingently or otherwise; or(b)any arrangement—(i)the parties to which are not dealing with each other at arm’s length; and(ii)that results in the reduction of the value of the property; or(c)any arrangement for which a significant purpose of any party to the arrangement was, in the commissioner’s opinion, the reduction of the value of the property.(2)Also, the unencumbered value of property held by a person on trust as guardian for another person who is under a legal disability must be determined without regard to the liabilities of the trust, including the liability to indemnify the trustee.(3)In this section—property means—(a)a home; or(b)land; or(c)a relevant interest in land.s 8A ins 2008 No. 75 s 47
(1)Subject to subsections (2) to (6), a spouse is a person who is—(a)married; or(b)a de facto partner; orSee the Acts Interpretation Act 1954 , section 32DA.(c)a civil partner.(2)A person is a de facto partner of another person only if they are living together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA, and, for at least 2 years, have so lived together as a couple.(3) Subsection (4) applies if the commissioner is satisfied, when deciding an application for a first home owner grant, that—(a)an applicant for the grant—(i)is married but is living apart from the person to whom the applicant is married; or(ii)is in a registered relationship but is living apart from the person with whom the applicant is in a civil partnership; and(b)the applicant and the person mentioned in paragraph (a)(i) or (ii) have no intention of again living together as a couple.(4)The person to whom the applicant is married, or with whom the applicant is in a civil partnership, must not be regarded as the applicant’s spouse.(5) Subsection (6) applies if the commissioner is satisfied, when deciding an application for a first home owner grant, an applicant for the grant—(a)is living apart from the person who, under this section, would otherwise be the applicant’s de facto partner; and(b)they intend to again live together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA.(6)The person must be regarded as the applicant’s spouse.(7)This section applies despite the Acts Interpretation Act 1954 , section 32DA (6).s 9 amd 2002 No. 17 s 13; 2002 No. 74 s 90 sch; 2011 No. 46 s 56; 2012 No 12 s 59 sch pts 2–3; 2015 No. 33 s 52 sch pts 2–3
(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.For authorisation of payment of the grant before the completion of the eligible transaction, see section 19 (2).(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.
11Criterion 1—Applicant to be a natural person and at least 18 years of age
(1)An applicant for a first home owner grant must be—(a)a natural person; and(b)at least 18 years of age at the commencement date for the eligible transaction.(2)The commissioner may exempt an applicant from the requirement in subsection (1) (b) if the commissioner is satisfied—(a)the applicant will comply with criterion 5 as applying to the applicant under section 15; and(b)the application does not form part of a scheme to circumvent limitations on, or requirements affecting, eligibility for or entitlement to a first home owner grant.s 11 sub 2003 No. 90 s 4
12Criterion 2—Applicant to be Australian citizen or permanent resident
(1)Subject to subsection (2), an applicant for a first home owner grant must be an Australian citizen or a permanent resident.(2)If an application is made by joint applicants and 1 of the applicants is an Australian citizen or a permanent resident, it is not necessary for the other or others to be Australian citizens or permanent residents.
13Criterion 3—Applicant or applicant’s spouse must not have received an earlier grant
(1)An applicant is ineligible if—(a)the applicant or the applicant’s spouse 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, an applicant is not ineligible if—(a)the grant was later paid back; and(b)the basis for the repayment of the grant was a failure to satisfy section 10 (1); and(c)any penalty amount payable under section 47 was also paid in relation to the earlier application.s 13 amd 2003 No. 90 s 5
14Criterion 4—Applicant or applicant’s spouse must not have had relevant interest in residential property
(1)An applicant is ineligible if the applicant or applicant’s spouse has, before 1 July 2000, held—(a)a relevant interest in residential property in Queensland; or(b)an interest in residential property in another State that is a relevant interest under a corresponding law of that State.(2)However, the applicant is not ineligible if—(a)the relevant interest is an interest as purchaser of an estate in fee simple in land under a contract mentioned in section 8 (1) (f); and(b)the contract was terminated within 1 year after the contract was entered into; and(c)the applicant or applicant’s spouse did not acquire an estate in fee simple in the land.(3)For subsection (1), in deciding whether an applicant held a relevant interest, under 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, must be disregarded.(4)An applicant is ineligible if the applicant or the applicant’s spouse has, on or after 1 July 2000 and before the date on which the application is made, held an interest in property (other than the property to which the application relates) used at any time on or after 1 July 2000 as the residence of the applicant or the applicant’s spouse, being—(a)a relevant interest in residential property in Queensland; or(b)an interest in residential property in another State that is a relevant interest under the corresponding law of that State.(5)However, for subsection (4), the applicant or the applicant’s spouse is taken not to have used the property as the residence of the applicant or the applicant’s spouse 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)because of a failure to satisfy criterion 5 as applying to the applicant under section 15 in relation to the earlier application, the applicant repaid the grant.s 14 amd 2003 No. 90 s 6
15Criterion 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 6 months.(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 or a longer period approved by the commissioner.(4)The commissioner may exempt an applicant from the residence requirement under subsection (3) if—(a)the applicant is 1 of 2 or more joint applicants for a first home owner grant; and(b)at least 1 of the applicants complies with the residence requirement; and(c)the commissioner is satisfied there are good reasons to exempt the applicant from the residence requirement.(5)The commissioner may give an approval or exemption under subsection (2), (3) or (4) at any time, even if the period to which the approval or exemption relates has ended.s 15 amd 2003 No. 90 s 7; 2015 No. 4 s 60
(1)An application for a first home owner grant must be made to the commissioner or an agent of the commissioner.(2)The application must be—(a)in the approved form; and(b)supported by the information required by the commissioner.(3)The application may only be made within a period (the application period)—(a)starting 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.(4)However, the commissioner may allow an application to be made before or after the application period.
17All interested persons to join in application
(1)All interested persons must be applicants.(2)For subsection (1), 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, other than a person prescribed under a regulation.
18Application 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 deciding eligibility, the person under the legal disability must be regarded as the applicant.
19Commissioner to decide applications
(1)If the commissioner is satisfied 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 the grant before the completion of the eligible transaction if the commissioner is satisfied it is appropriate in particular circumstances.
(1)The amount of a first home owner grant is the lesser of the following—(a)the consideration for the eligible transaction;(b)either—(i)for a new home eligible transaction—$15,000; or(ii)for another eligible transaction—$7000.(2)In this section—new home eligible transaction means an eligible transaction mentioned in section 5 (1).s 20 amd 2012 No. 25 s 11 (retro); 2012 No. 25 s 16
(1)A first home owner grant must be paid by electronic funds transfer, cheque or in any other way the commissioner considers appropriate.(2)A first home owner grant must be paid to—(a)the applicant; or(b)someone else to whom the applicant directs in writing the grant be paid.(3)If the applicant requests, the commissioner may apply the amount of a first home owner grant, or part of the amount, towards a liability for State taxes, fees or charges.
22Payment in anticipation of compliance with residence requirements
(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 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 applicants 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)For subsection (2), 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 on which it first becomes apparent that the residence requirements will not be complied with during the period allowed for compliance.(4)For a joint application, each applicant is individually liable to comply with the requirements under subsection (2) (a) and (b) but compliance by any 1 or more of them must be regarded as compliance by both or all.(5)A person must not, without reasonable excuse, fail to comply with a condition mentioned in subsection (2).Maximum penalty—40 penalty units.
s 22 amd 2003 No. 90 s 8
22ARepayment of grant after completion of particular transactions
(1)This section applies if—(a)a first home owner grant is paid before the completion of a relevant transaction; and(b)on completion of the transaction—(i)the unencumbered value of a new home or other home the subject of the transaction results in the transaction not being an eligible transaction under section 5 (7); or(ii)the consideration for the transaction results in the transaction not being an eligible transaction under section 5 (8) or (9).(2)The applicant for the grant must within 28 days after completion of the transaction—(a)give written notice to the commissioner that the transaction is not an eligible transaction; and(b)repay the amount of the grant.Maximum penalty—40 penalty units.
(3)For a joint application, each applicant is individually liable to comply with the requirements under subsection (2) (a) and (b), but compliance by any one or more of them must be regarded as compliance by both or all.(4)In this section—relevant transaction means—(a)a contract mentioned in section 5 (1) (b) or (2) (b) to have a new home or other home built on land; or(b)a transaction mentioned in section 5 (1) (c) or (2) (c); or(c)a contract mentioned in section 5 (3) (b).s 22A ins 2008 No. 75 s 48
amd 2012 No. 25 s 17
(1)The commissioner may authorise the payment of a first home owner grant on the reasonable conditions the commissioner considers appropriate.(2)A condition imposed by the commissioner, under this section or another provision of this Act, may require a person on whose application the first home owner grant is paid—(a)to give notice of non-compliance with the condition within a period stated in the condition; and(b)to repay 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 1 or more of them must be regarded as compliance by both or all.(4)A person must not, without reasonable excuse, fail to comply with a condition imposed by the commissioner, under this section or another provision of this Act.Maximum penalty—40 penalty units.
(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 was 1 of 2 or more applicants and 1 or more applicants survive—the application must be dealt with as if the surviving applicants were the sole applicants;(b)if paragraph (a) does not apply—a first home owner grant, if payable on the application, must be paid to the deceased’s personal representative.(3) Subsection (4) applies if—(a)a deceased applicant for a first home owner grant had not, when the applicant died, complied with criterion 5, as applying to the applicant under section 15 immediately before the applicant’s death; and(b)the commissioner is satisfied the applicant intended to comply with the criterion.(4)The deceased applicant is taken to have complied with criterion 5.s 24 amd 2003 No. 90 s 9
(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 written notice of the decision.(2)If the decision authorises the payment of a first home owner grant without conditions, 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 notice must state the following—(a)the reasons for the decision;(b)the person may, within 60 days after receiving the notice, object to the decision;(c)how to object.See part 5.
div hdg ins 2001 No. 21 s 4 (retro)
exp 31 December 2001 (see s 25D)
revived as from 9 October 2001 (2002 No. 17 s 17 (retro))
sub 2008 No. 75 s 49 (retro)
amd 2010 No. 25 s 4 (retro)
In this division—period 1 transaction means an eligible transaction the commencement date for which is between 14 October 2008 and 30 June 2009, both dates inclusive.period 2 transaction means an eligible transaction the commencement date for which is between 1 July 2009 and 30 September 2009, both dates inclusive.period 3 transaction means an eligible transaction the commencement date for which is between 1 October 2009 and 31 December 2009, both dates inclusive.s 25AA ins 2009 No. 22 s 35
s 25A ins 2001 No. 21 s 4 (retro)
exp 31 December 2001 (see s 25D)
revived as from 9 October 2001 (2002 No. 17 s 17 (retro))
sub 2008 No. 75 s 49 (retro)
om 2012 No. 25 s 12 (retro)
25BMeaning of special eligible transaction for div 5
(1)A special eligible transaction is an eligible transaction the commencement date for which is between 14 October 2008 and 31 December 2009, both dates inclusive, that is—(a)a contract for the purchase of a home; or(b)a comprehensive home building contract for a new home if—(i)the building work starts within the prescribed start period or within the longer period the commissioner allows in particular circumstances; and(ii)the contract states the building work must be completed within the prescribed building period or, if the contract does not state a completion date for the building work, it is completed—(A)within the prescribed building period; or(B)within the longer period the commissioner allows in particular circumstances; or(c)the building of a new home by an owner builder if the eligible transaction is completed within the prescribed building period or within the longer period the commissioner allows in particular circumstances.(2)However, an eligible transaction mentioned in subsection (1) (a) that is a contract to purchase a new home on a proposed lot on an unregistered plan of subdivision of land is a special eligible transaction only if the contract states the building work must be completed before the prescribed completion date or, if the contract does not state a completion date for the building work, it is completed before the prescribed completion date.(3)Also, an eligible transaction that is a contract is not a special eligible transaction if the commissioner is satisfied the contract forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant for a special eligible transaction.(4)Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (3) if the contract replaces a contract made before 14 October 2008 that is—(a)a contract to purchase the same or substantially similar home; or(b)a comprehensive home building contract to build the same or a substantially similar home.(5)For this section, building work—(a)starts when laying the foundations for the home starts; and(b)is completed when the building is ready for occupation as a home and any completion requirements prescribed under a regulation are complied with.(6)In this section—prescribed building period, for building work, means the period starting on the date the work is started and ending 18 months after it is started.prescribed completion date—(a)for a period 1 transaction—31 December 2010; or(b)for a period 2 transaction—31 March 2011; or(c)for a period 3 transaction—30 June 2011.prescribed start period, for building work, means the period starting on the commencement date and ending 26 weeks after that date.s 25B ins 2001 No. 21 s 4 (retro)
exp 31 December 2001 (see s 25D)
revived as from 9 October 2001 (2002 No. 17 s 17 (retro))
amd 2002 No. 17 ss 14–15 (retro)
sub 2008 No. 75 s 49 (retro)
amd 2009 No. 22 s 36
25BAMeaning of regional eligible transaction for div 5
(1)A regional eligible transaction is an eligible transaction the commencement date for which is between 1 June 2010 and 30 June 2011, both dates inclusive, if—(a)the transaction is—(i)a contract for the purchase of a new home; or(ii)a comprehensive home building contract for a new home; or(iii)the building of a new home by an owner builder; and(b)on the commencement date for the transaction, the land on which the home is or will be located is wholly outside the SEQ region.(2)However, an eligible transaction that is a contract is not a regional eligible transaction if the commissioner is satisfied the contract forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant for a regional eligible transaction.(3)Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (2) if the contract replaces a contract made before 1 June 2010, and the contract is—(a)to purchase the same or a substantially similar home; or(b)a comprehensive home building contract to build the same or a substantially similar home.(4)In this section—SEQ region means the local government areas of the following local governments—•Brisbane City Council•Gold Coast City Council•Ipswich City Council•Lockyer Valley Regional Council•Logan City Council•Moreton Bay Regional Council•Redland City Council•Scenic Rim Regional Council•Somerset Regional Council•Sunshine Coast Regional Council.s 25BA ins 2010 No. 25 s 5 (retro)
(1)Despite section 20, the amount of a first home owner grant for an eligible transaction that is a special eligible transaction for a new home is the lesser of the following—(a)the consideration for the transaction;(b)for—(i)a period 1 transaction—$21,000; or(ii)a period 2 transaction—$21,000; or(iii)a period 3 transaction—$14,000.(2)Despite section 20, the amount of a first home owner grant for an eligible transaction that is a special eligible transaction for a home, other than a new home, is the lesser of the following—(a)the consideration for the transaction;(b)for—(i)a period 1 transaction—$14,000; or(ii)a period 2 transaction—$14,000; or(iii)a period 3 transaction—$10,500.(3)Despite section 20, the amount of a first home owner grant for an eligible transaction that is a regional eligible transaction is the lesser of the following—(a)the consideration for the transaction; or(b)$11,000.s 25C ins 2001 No. 21 s 4 (retro)
exp 31 December 2001 (see s 25D)
revived as from 9 October 2001 (2002 No. 17 s 17 (retro))
amd 2002 No. 17 s 16 (retro)
sub 2008 No. 75 s 49 (retro)
amd 2009 No. 22 s 37; 2010 No. 25 s 6 (retro)
div 6 hdg ins 2016 No. 37 s 14
25DMeaning of particular eligible transaction for div 6
(1)A particular eligible transaction is an eligible transaction mentioned in section 5(1) the commencement date for which is between 1 July 2016 and 30 June 2017, both dates inclusive.(2)However, an eligible transaction that is a contract is not a particular eligible transaction if the commissioner is satisfied the contract forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant for a particular eligible transaction.(3)Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (2) if the contract replaces a contract made before 1 July 2016 that is—(a)a contract to purchase the same or substantially similar home; or(b)a comprehensive home building contract to build the same or a substantially similar home.s 25D prev s 25D ins 2001 No. 21 s 4 (retro)
om 2002 No. 17 s 17 (retro)
pres s 25D ins 2016 No. 37 s 14
Despite section 20, the amount of a first home owner grant for an eligible transaction that is a particular eligible transaction for a new home is the lesser of the following—(a)the consideration for the transaction;(b)$20,000.s 25E ins 2016 No. 37 s 14
(1)The commissioner may appoint as an authorised officer—(a)a public service employee; or(b)an officer or employee of the authority responsible for the administration of a corresponding law.(2)The commissioner may appoint a person as an authorised officer only if the commissioner is satisfied the person has the necessary expertise or experience to be an authorised officer.
27Limitation of authorised officer’s powers
(1)For this Act, an authorised officer has the powers given under this Act.(2)An authorised officer is subject to the directions of the commissioner in exercising the powers.(3)An authorised officer’s powers may be limited—(a)under a regulation; or(b)by notice given by the commissioner to the authorised officer.
28Authorised officer’s appointment conditions
(1)An authorised officer holds office on the conditions stated in the instrument of appointment.(2)An authorised officer—(a)if the appointment provides for a term of appointment—ceases holding office at the end of the term; and(b)if the conditions of appointment provide—ceases holding office on ceasing to hold another office stated in the appointment conditions; and(c)may resign by signed notice given to the commissioner.
29Authorised officer’s identity card
(1)The commissioner must give each authorised officer an identity card.(2)The identity card must—(a)contain a recent photograph of the authorised officer; and(b)be signed by the authorised officer; and(c)identify the person as an authorised officer; and(d)state an expiry date.(3)A person who ceases to be an authorised officer must return the identity card to the commissioner as soon as practicable, but within 21 days, after the person ceases to be an authorised officer, unless the person has a reasonable excuse for not returning it in the 21 days.Maximum penalty—40 penalty units.
(4)This section does not prevent the giving of a single identity card to a person for this Act and other Acts.
30Production or display of authorised officer’s identity card
(1)An authorised officer may exercise a power in relation to a person only if the authorised officer—(a)first produces the authorised officer’s identity card for the person’s inspection; or(b)has the authorised officer’s identity card displayed so it is clearly visible to the person.(2)However, if for any reason it is not practicable to comply with subsection (1) before exercising the power, the authorised officer must produce the identity card as soon as it is practicable.
31Commissioner may carry out investigations under corresponding laws
If asked by an authority responsible for administering a corresponding law, the commissioner may carry out an authorised investigation for the corresponding law.
(1)For carrying out an authorised investigation, the commissioner may, by written notice, require a person to do one or more of the following—(a)give the commissioner written information stated in the notice;(b)attend at a stated time and place before the commissioner, or a stated authorised officer, to answer questions relevant to the investigation;(c)produce a document relevant to the investigation to the commissioner at a reasonable stated time and place.(2)The commissioner may require information given, or to be given, under this section be verified on oath or by statutory declaration.(3)A person must not, without reasonable excuse, fail to comply with a requirement under this section.Maximum penalty—40 penalty units.
(4)A person who, having attended before the commissioner or officer in response to a notice under subsection (1) (b), must not fail to answer a question relevant to the investigation unless the person has a reasonable excuse.Maximum penalty—40 penalty units.
(5)It is a reasonable excuse for a person to fail to comply with a requirement under subsection (3) to give information or produce a document or to answer a question under subsection (4) if complying with the requirement or answering the question might tend to incriminate the person.s 32 amd 2008 No. 75 s 50
33Authorised officer’s power to enter places
(1)An authorised officer may enter a place if—(a)its occupier consents to the entry; or(b)it is a public place and the entry is made when it is open to the public; or(c)it is a place where a business is conducted and the entry is made when—(i)the place is open for the conduct of business; or(ii)is otherwise open for entry; or(d)the entry is authorised by warrant.(2)For the purpose of asking the occupier of a place for consent to enter, an authorised officer may, without the occupier’s consent or a warrant—(a)enter land around premises at the place to an extent that is reasonable to contact the occupier; or(b)enter part of the place the authorised officer reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier.(3)For subsection (1) (c), a place of business does not include a part of the place where the person resides.
(1)This section applies if an authorised officer intends to ask an occupier of a place to consent to the authorised officer or another authorised officer entering the place under section 33 (1) (a).(2)Before asking for the consent, the authorised officer must tell the occupier—(a)the purpose of the entry; and(b)that the occupier is not required to consent.(3)If the consent is given, the authorised officer may ask the occupier to sign an acknowledgement of the consent.(4)The acknowledgement must state—(a)the occupier has been told—(i)the purpose of the entry; and(ii)that the occupier is not required to consent; and(b)the purpose of the entry; and(c)the occupier gives the authorised officer consent to enter the place and exercise powers under this division; and(d)the time and date the consent was given.(5)If the occupier signs the acknowledgement, the authorised officer must immediately give a copy to the occupier.(6)A court must find the occupier did not consent to an authorised officer entering the place under this subdivision if—(a)an issue arises in a proceeding before the court whether the occupier of the place consented to the entry; and(b)an acknowledgement is not produced in evidence for the entry; and(c)it is not proved by the person relying on the lawfulness of the entry that the occupier consented to the entry.
(1)An authorised officer may apply to a magistrate for a warrant for a place.(2)The application must be sworn and state the grounds on which the warrant is sought.(3)The magistrate may refuse to consider the application until the authorised officer gives the magistrate all the information the magistrate requires about the application in the way the magistrate requires.The magistrate may require additional information supporting the application to be given by statutory declaration.
(1)The magistrate may issue a warrant only if the magistrate is satisfied there are reasonable grounds for suspecting—(a)there is a particular thing or activity (the evidence) that may provide evidence of an offence against this Act; and(b)the evidence is at the place, or within the next 7 days, may be at the place.(2)The warrant must state the following—(a)the authorised officer may, with necessary and reasonable help and force—(i)enter the place and any other place necessary for entry; and(ii)exercise the authorised officer’s powers under this division;(b)the offence for which the warrant is sought;(c)the hours of the day or night when the place may be entered;(d)the date, within 14 days after the warrant’s issue, the warrant ends;(e)the purpose for which the warrant is issued.
(1)An authorised officer may apply for a warrant (a special warrant) by phone, fax, radio or another form of communication if the authorised officer considers it necessary because of—(a)urgent circumstances; or(b)other special circumstances, including, for example, the authorised officer’s remote location.(2)Before applying for the special warrant, the authorised officer must prepare an application stating the grounds on which the warrant is sought.(3)The authorised officer may apply for the warrant before the application is sworn.(4)After issuing the special warrant, the magistrate must immediately fax a copy to the authorised officer if it is reasonably practicable to fax the copy.(5)If it is not reasonably practicable to fax a copy to the authorised officer—(a)the magistrate must tell the authorised officer—(i)what the terms of the warrant are; and(ii)the date and time the warrant is issued; and(b)the authorised officer must complete a form of warrant (a warrant form) and write on it—(i)the magistrate’s name; and(ii)the date and time the magistrate issued the warrant; and(iii)the terms of the special warrant.(6)The facsimile warrant, or the warrant form properly completed by the authorised officer, authorises the entry and the exercise of the other powers stated in the warrant issued by the magistrate.(7)The authorised officer must, at the first reasonable opportunity, send to the magistrate—(a)the sworn application; and(b)if the authorised officer completed a warrant form—the completed warrant form.(8)On receiving the documents, the magistrate must attach them to the warrant.(9)A court must find the exercise of the power by an authorised officer was not authorised by a special warrant if—(a)an issue arises in a proceeding before the court whether the exercise of the power was authorised by a special warrant; and(b)the warrant is not produced in evidence; and(c)it is not proved by the person relying on the lawfulness of the entry that the authorised officer obtained the warrant.
38Warrants—procedure before entry
(1)This section applies if an authorised officer named in a warrant issued under this subdivision for a place is intending to enter the place under the warrant.(2)Before entering the place, the authorised officer must do or make a reasonable attempt to do the following things—(a)identify himself or herself, and anyone else helping the authorised officer, to a person present at the place who is an occupier of the place by producing the authorised officer’s identity card;(b)give the person a copy of the warrant or, if the entry is authorised by a facsimile warrant or warrant form mentioned in section 37 (6), a copy of the facsimile warrant or warrant form;(c)tell the person the authorised officer is permitted by the warrant to enter the place;(d)give the person an opportunity to allow the authorised officer immediate entry to the place without using force.(3)However, the authorised officer need not comply with subsection (2) if the authorised officer believes on reasonable grounds that immediate entry to the place is required to ensure the effective execution of the warrant is not frustrated.
(1)An authorised officer who enters a place under subdivision 3 may exercise any of the following powers—(a)search any part of the place;(b)inspect, examine, photograph or film a document or anything in the place;(c)take extracts from, and make copies of, any document in the place;(d)take into the place any equipment and materials the authorised officer reasonably requires for exercising a power under this division;(e)require a person in the place to—(i)give the authorised officer reasonable help to exercise the powers mentioned in paragraphs (a) to (d); or(ii)answer questions relevant to the investigation.(2)When making a requirement mentioned in subsection (1) (e), the authorised officer must warn the person it is an offence to fail to comply with the requirement unless the person has a reasonable excuse.(3)A person required to give reasonable help under subsection (1) (e) (i) or answer a question under subsection (1) (e) (ii) must comply with the requirement unless the person has a reasonable excuse.Maximum penalty—40 penalty units.
(4)If a person is required under subsection (1) (e) (i) to give reasonable help by answering a question or producing a document, or under subsection (1) (e) (ii) to answer a question, it is a reasonable excuse if complying with the requirement might tend to incriminate the person.
(1)This section applies if—(a)an authorised officer damages property when exercising or purporting to exercise a power under this division; or(b)a person (the other person) acting under the direction of an authorised officer damages property.(2)The authorised officer must promptly give written notice of particulars of the damage to the person who appears to the authorised officer to be the owner of the property.(3)If the authorised officer believes the damage was caused by a latent defect in the property or circumstances beyond the control of the authorised officer, contractor or other person, the authorised officer may state it in the notice.(4)If, for any reason, it is impracticable to comply with subsection (2), the authorised officer must leave the notice in a conspicuous position and in a reasonably secure way where the damage happened.(5)This section does not apply to damage the authorised officer reasonably believes is trivial.(6)In subsection (2)—owner, of property, includes the person in possession or control of it.
(1)A person may claim from the commissioner the cost of repairing or replacing property damaged because of the exercise or purported exercise of a power under this division.(2)The cost may be claimed and ordered to be paid in a proceeding—(a)brought in a court with jurisdiction for the recovery of the amount claimed; or(b)for an offence against this Act brought against the person claiming the amount.(3)A court may order an amount be paid only if it is satisfied it is just to make the order in the circumstances of the particular case.(4)A regulation may prescribe matters that may, or must, be taken into account by the court when considering whether it is just to make the order.
42False or misleading documents
(1)A person must not give to the commissioner or an authorised officer a document containing information the person knows is false or misleading in a material particular.Maximum penalty—70 penalty units.
(2) Subsection (1) does not apply to a person who, when giving the document—(a)tells the commissioner or officer, to the best of the person’s ability, how it is false or misleading; and(b)if the person has, or can reasonably get, the correct information—gives the correct information to the commissioner or officer.(3)In a proceeding for an offence against subsection (1), it is enough for a charge to state that the document was, without specifying which, ‘false or misleading’.
43False or misleading statements
(1)A person must not state anything to the commissioner or an authorised officer the person knows is false or misleading in a material particular.Maximum penalty—70 penalty units.
(2)In a proceeding for an offence against subsection (1), it is enough for a charge to state that the statement was, without specifying which, ‘false or misleading’.
44Obstruction of authorised officers
(1)A person must not obstruct an authorised officer in the exercise of a power, unless the person has a reasonable excuse.Maximum penalty—40 penalty units.
(2)If a person has obstructed an authorised officer and the authorised officer decides to proceed with the exercise of the power, the authorised officer must warn the person that—(a)it is an offence to obstruct the authorised officer, unless the person has a reasonable excuse; and(b)the authorised officer considers the person’s conduct is an obstruction.
45Impersonation of authorised officer
A person must not pretend to be an authorised officer.Maximum penalty—40 penalty units.
46Access to particular records without fee
For carrying out an authorised investigation, the commissioner may, without payment of a fee, inspect and take copies of any record relevant to the investigation that is kept by a public sector unit or local government.
47Commissioner may 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 the amount was paid in error (the error amount).(2)If the error amount was paid because of a contravention of section 42 or 43 in relation to the application for the grant, the commissioner may, by written notice, impose a penalty of not more than the error amount (a penalty amount).(3)If an applicant or former applicant for a first home owner grant fails to make a repayment required under subsection (1) or the conditions of the grant, the commissioner may, by written notice impose a penalty of not more than the error amount (also a penalty amount).(4)If the error amount was paid to a third party, the commissioner, may by written notice, require the third party to repay the amount to the commissioner.(5)A notice under this section must state the following—(a)the reasons for the decision to require the payment;(b)the person may, within 60 days after receiving the notice, object to the decision;(c)how to object.
48Recovery of amount paid in error etc.
(1)This section applies to the following amounts—(a)an amount an applicant or former applicant for a first home owner grant is required to repay under the conditions of the grant or under a requirement under this Act;(b)a penalty amount imposed on an applicant or former applicant for a first home owner grant under section 47 (2) or (3);(c)an amount a third party is required, under section 47 (4), to pay to commissioner.(2)The liability arising from a requirement to pay, or repay, an amount to which this section applies is, if the requirement attaches to 2 or more persons, joint and several.(3)An amount to which this section applies is a debt payable to the commissioner and may be recovered in a court of competent jurisdiction.(4)The commissioner may enter into an arrangement for payment of a liability outstanding under this section by instalments.(5)The arrangement may include provision for the payment of interest.
(1)This section applies if an applicant or former applicant who is liable to pay an amount to which section 48 applies has an interest in the land on which the home, for which the first home owner grant was sought, is fixed.(2)The liability is a first charge on the applicant’s interest in the land.(2A)The charge has priority over all other encumbrances over the applicant’s interest in the land.(3)The registrar must register the charge over the land if the commissioner lodges with the registrar—(a)a request to register the charge in the appropriate form over the land; and(b)a certificate stating that—(i)the amount stated in the certificate is owing in relation to the charge over the land; and(ii)there is a charge over the land under this section.(4)The commissioner must, as soon as practicable after payment of the amount, lodge with the registrar—(a)a request to release the charge in the appropriate form; and(b)a certificate stating that the amount owing in relation to the charge over the land has been paid.(5)The registrar must register the release of the charge over the land.(6)The fee for registration of the charge, or release of the charge, is payable by the applicant or former applicant mentioned in subsection (1).(7)If the commissioner pays the fee mentioned in subsection (6), the commissioner may recover the amount of the fee from the applicant or former applicant liable for payment of the fee.s 49 amd 2010 No. 11 s 70
49ACollection of amounts from a garnishee
(1)This section applies if—(a)under section 48, a debt is payable by an applicant or former applicant to the commissioner; and(b)the commissioner reasonably believes a person (the garnishee)—(i)holds or may receive an amount for or on account of the applicant or former applicant; or(ii)is liable or may become liable to pay an amount to the applicant or former applicant; or(iii)has authority to pay an amount to the applicant or former applicant.(2) Subsection (1) (b) applies even though the applicant or former applicant’s entitlement to the amount may be subject to unfulfilled conditions.(3)The commissioner may, by written notice given to the garnishee (the garnishee notice), require the garnishee to pay a stated amount (the garnishee amount) to the commissioner by a stated date.(4)Without limiting subsection (3), the garnishee notice may require the garnishee to pay to the commissioner an amount out of each payment the garnishee is liable, or from time to time becomes liable, to make to the applicant or former applicant.(5)However, subsection (6) applies if, on the date for payment under the garnishee notice, the garnishee amount is not held for, or is not liable to be paid to, the applicant or former applicant by the garnishee.(6)The garnishee notice has effect as if the date for payment were immediately after the date the amount is held for, or is liable to be paid to, the applicant or former applicant by the garnishee.(7)The garnishee amount must not be more than the applicant’s or former applicant’s debt.(8)The garnishee must comply with the garnishee notice unless the garnishee has a reasonable excuse.Maximum penalty—40 penalty units.
(9)The commissioner must give to the applicant or former applicant—(a)a copy of the garnishee notice; and(b)details in writing of the applicant’s or former applicant’s debt to which the notice relates.s 49A ins 2010 No. 11 s 71
49BDuration of garnishee notice
The garnishee notice has effect until the garnishee amount is paid or the commissioner, by written notice given to the garnishee, withdraws the notice.s 49B ins 2010 No. 11 s 71
49CEffect of discharge of debt on garnishee notice
(1)This section applies if—(a)the applicant’s or former applicant’s debt to which the garnishee notice relates is discharged, whether completely or partly, before the date for payment of the garnishee amount; and(b)the discharge affects the amount to be recovered from the garnishee.(2)The commissioner must give written notice to the garnishee and the applicant or former applicant—(a)informing them of the extent of the discharge of the debt; and(b)stating the amount payable under the garnishee notice is reduced accordingly; and(c)if the applicant’s or former applicant’s debt is fully discharged—withdrawing the garnishee notice.s 49C ins 2010 No. 11 s 71
49DEffect of payment by garnishee
If the garnishee pays an amount to the commissioner under a garnishee notice, the garnishee—(a)is taken to have acted under the authority of the applicant or former applicant or an authority mentioned in section 49A (1) (b) (iii); and(b)if the garnishee is under an obligation to pay an amount to the applicant or former applicant—is taken to have satisfied the obligation to the extent of the payment.s 49D ins 2010 No. 11 s 71
50Effect of writing off liability
If all or part of an applicant’s liability under section 48, including the applicant’s liability to pay costs ordered by a court or QCAT, is written off under the Financial Accountability Act 2009 , section 21, the writing off does not extinguish the applicant’s liability or prevent a later proceeding against the applicant to recover the amount of the liability.s 50 amd 2009 No. 9 s 136 sch 1; 2009 No. 24 s 1859
51Penalty amounts to be alternative to prosecution
(1)This section applies if a penalty amount, including a part of a penalty amount, becomes payable under section 47 by a person because of an act or omission of the person.(2)If a proceeding is started against the person for an offence against a provision of this Act relating to the act or omission, and the penalty amount has not been paid to the commissioner, the penalty amount is payable only if the commissioner withdraws the proceeding.(3)If the penalty amount has been paid to the commissioner, but a proceeding is started against the person for an offence against a provision of this Act arising out of the act or omission, the penalty amount must be refunded by the commissioner.(4)Despite subsection (3), if the commissioner withdraws the proceeding for the offence, the person again becomes liable to pay the penalty amount.
51ACourt may order repayment etc.
(1)This section applies if—(a)a first home owner grant is paid to a person; and(b)the person is convicted by a court for a contravention of section 22 (5), 22A (2), 23 (4), 42 (1) or 43 (1) in relation to the grant.(2)The court may order the person to repay the grant.(3)Also, the court may order the person to pay the commissioner twice the grant amount if it is satisfied the circumstances of the contravention form part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant.(4)This section does not limit the court’s powers under the Penalties and Sentences Act 1992 or any other law.s 51A ins 2008 No. 75 s 51
In a complaint starting a proceeding, a statement that the matter of the complaint came to the complainant’s knowledge on a stated day is evidence of the matter.
A certificate purporting to be signed by the commissioner stating any of the following matters is evidence of the matter—(a)on a stated day—(i)a stated person was liable to pay, or paid, a stated amount; or(ii)a stated person made, gave or executed a stated document; or(iii)a stated document was given to a stated person in a stated way; or(iv)the commissioner had not received a stated document or information;(b)a stated document is a copy of, or part of, another document.
54Summary proceedings for offences
A proceeding for an offence against this Act must be taken in a summary way under the Justices Act 1886 .
A proceeding for an offence against this Act must start within 5 years after the commission of the offence.s 55 sub 2011 No. 8 s 50
pt hdg amd 2009 No. 24 s 1860
(1)An applicant or former applicant for a first home owner grant who is dissatisfied with the commissioner’s decision on an application for a first home owner grant or, under section 47, to require payment of an amount, may lodge a written objection with the commissioner.(2)The grounds of objection must be stated fully and in detail in the notice.(3)The objection must be lodged within 60 days after the objector receives notice of the decision.(4)If the commissioner is satisfied an objector has a reasonable excuse for failing to lodge an objection within the 60 day period, the commissioner may extend the time for lodging the objection.
(1)After considering the objection, the commissioner may—(a)confirm the decision; or(b)set aside the decision and substitute another decision.(2)If the decision the subject of the objection was made by a delegate of the commissioner, the delegate must not decide the objection.
(1)The commissioner must give written notice to the objector of the commissioner’s decision on the objection.(2)The notice must comply with the QCAT Act, section 157 (2).s 58 amd 2009 No. 24 s 1861
div hdg sub 2009 No. 24 s 1862
An objector who is dissatisfied with the commissioner’s decision on the objection may apply, within 60 days after the objector receives notice of the commissioner’s decision on the objection and as otherwise provided under the QCAT Act, to QCAT for a review of the decision.s 59 sub 2009 No. 24 s 1862
60QCAT to decide review on evidence before the commissioner
(1)This section applies to a proceeding for a review by QCAT of a decision of the commissioner on an objection.(2)QCAT must—(a)hear and decide the review of the decision by way of a reconsideration of the evidence before the commissioner when the decision was made, unless QCAT considers it necessary in the interests of justice to allow new evidence; and(b)decide the review of the decision in accordance with the same law that applied to the making of the original decision.(3)The grounds on which the application for review is made are limited to the grounds of the relevant objection unless QCAT otherwise orders.(4)If QCAT decides, under the QCAT Act, section 139, that the proceeding should be reopened, the issues in the proceeding that are reheard must be—(a)heard and decided by way of a reconsideration of the evidence given in the proceeding for the review of the decision; and(b)decided in accordance with the same law that applied to the making of the original decision.(5)In this section—new evidence means evidence that was not before the commissioner when the decision on the objection was made.original decision means the decision of the commissioner that was the subject of the relevant objection.relevant objection means the objection to which the decision of the commissioner relates.s 60 sub 2009 No. 24 s 1862
61Representation of parties before QCAT
(1)This section applies to a party in a proceeding before QCAT relating to an application under section 59.(2)The party may be represented by a lawyer.s 61 sub 2009 No. 24 s 1862
s 62 om 2009 No. 24 s 1862
s 63 om 2009 No. 24 s 1862
s 64 om 2009 No. 24 s 1862
(1)The commissioner may delegate the commissioner’s powers under this Act to an appropriately qualified officer or employee of the department.(2)In addition, the commissioner may delegate the commissioner’s powers under part 4 to the authority responsible for administering a corresponding law or an appropriately qualified officer or employee of the authority.
(1)The commissioner may, on behalf of the State, enter into an agreement with a financial institution or other person for performing functions related to administering the scheme for payment of first home owner grants established under this Act.(2)The commissioner may, at any time, revoke the agreement.
(1)An official is not civilly liable for an act done, or omission made, honestly and without negligence under this Act.(2)If subsection (1) prevents a civil liability attaching to an official, the liability attaches instead to the State.(3)In this section—official means—(a)the commissioner; or(b)an authorised officer; or(c)an officer or employee of the department to whom the commissioner has, under section 65, delegated powers.
68Offence to disclose confidential information
(1)This section applies to a person who—(a)is or has been engaged in the administration of this Act, including an employee of an agent of the commissioner; or(b)has obtained access to confidential information, whether directly or indirectly, from a person mentioned in paragraph (a).(2)The person must not disclose confidential information acquired by the person to anyone else other than under subsection (3) or (4).Maximum penalty—100 penalty units.
(3)The person may disclose confidential information—(a)at the request, or with the consent of, the person to whom the information relates or someone else acting on the person’s behalf; or(b)if the disclosure is expressly permitted or required under another Act; or(c)in connection with the administration or enforcement of—(i)this Act or a corresponding law; or(ii)a taxation law; or(iii)the First Home Saver Accounts Act 2008 (Cwlth); or(d)for a legal proceeding under this Act.(4)Also, if the commissioner becomes aware, from information obtained or held by the commissioner in the course of administering this Act, of a particular offence or suspected offence (whether against this Act or another law), the commissioner may disclose confidential information about the offence or suspected offence to a member of the Queensland Police Service or the Australian Federal Police for an investigation or proceeding (including for starting an investigation or proceeding).(5)For a proceeding other than a legal proceeding under this Act, the person can not be compelled to disclose to a court or QCAT or to a party—(a)confidential information; or(b)whether or not the person has received particular confidential information; or(c)the identity of the source of particular confidential information.(6)If, under subsection (3) (c), confidential information is disclosed to another person in connection with the administration or enforcement of a law, the person must not disclose the information to anyone else other than in connection with that purpose.Maximum penalty—100 penalty units.
(7)In this section—confidential information means information held by the commissioner, including information given under section 16, that relates to a particular application for a first home owner grant.s 68 amd 2001 No. 72 s 164 sch 1; 2008 No. 75 s 52; 2009 No. 24 s 1863; 2010 No. 11 s 72
69Use of information obtained under taxation laws
The commissioner may use information obtained in the administration or enforcement of a taxation law for the administration or enforcement of this Act.
(1)A disqualifying arrangement exists in relation to an application for a first home owner grant if—(a)a related person of an applicant for the application provides or will provide financial help to the applicant, directly or indirectly, to help the applicant enter into the eligible transaction to which the application relates; and(b)the related person has used, or will use, the home the subject of the eligible transaction, frequently or otherwise to a significant extent, in addition to any use of the home by the applicant; and(c)the related person would not be eligible for the grant had the related person entered into the eligible transaction; and(d)the commissioner is not satisfied that in the circumstances there are genuine family reasons for the matters mentioned in paragraphs (a) and (b).(2)Without limiting subsection (1) (a), any of the following may be taken to be financial help provided by the related person—(a)the related person makes a gift of money or property, whether or not the gift is enough to meet all of the applicant’s obligations under the eligible transaction;(b)the related person makes a contribution towards the cost of—(i)the applicant complying with his or her obligations under the eligible transaction; or(ii)maintaining the home the subject of the eligible transaction;(c)the related person makes a loan repayment for the applicant in relation to the eligible transaction;(d)the related person forgives loan repayments otherwise owed by the applicant to the related person.(3)A disqualifying arrangement exists in relation to an application for a first home owner grant if the commissioner is satisfied—(a)there is an arrangement the sole or main purpose of which is to obtain a first home owner grant, rather than acquiring a home; and(b)the application is made for the purposes of the arrangement.(4)For subsection (3), the commissioner must have regard to the following—(a)the way the eligible transaction was entered into or carried out;(b)the nature of the connection, whether business, family or another connection, between the parties to the eligible transaction;(c)the amount of consideration payable under the eligible transaction;(d)the value of the home the subject of the eligible transaction;(e)the living and family arrangements of the applicant and any related person;(f)the financial circumstances of the applicant;(g)the source of funds used to complete the eligible transaction and meet the costs of owning and maintaining the home the subject of the eligible transaction.(5) Subsection (4) does not limit the matters to which the commissioner may or ought to have regard for subsection (3).(6)If a disqualifying arrangement exists in relation to an application for a first home owner grant the commissioner may—(a)if the application has not yet been approved—refuse the application; or(b)if the application was approved but the grant has not yet been paid—reverse the decision on the application and refuse to pay the grant; or(c)if the grant has already been paid—reverse the decision on the application and act under section 47 to recover the grant as an error amount, and to recover any penalty amount imposed under the section.(7)The commissioner must give the applicant reasons for taking action under this section.(8)In this section—related person, of an applicant, means—(a)a parent, child, grandparent, sibling, uncle or aunt of the applicant; or(b)the spouse of any person mentioned in paragraph (a).s 69A ins 2003 No. 90 s 10
69BValuation or evidence of value of property
(1)For determining whether a transaction is an eligible transaction, the commissioner may—(a)by notice given to a relevant person, require the person to lodge a valuation of property prepared by a registered valuer or to provide the other evidence of value the commissioner considers appropriate; or(b)have property valued; or(c)rely on a valuation of property prepared by a registered valuer, or other person the commissioner is satisfied is properly qualified to provide evidence of value of the property.(2)If the commissioner is not satisfied with the valuation or evidence lodged or provided under subsection (1) (a), the commissioner may—(a)have the property valued; or(b)rely on a valuation of the property prepared by a registered valuer, or another person the commissioner is satisfied is properly qualified to provide evidence of value of the property.(3)The commissioner may recover the cost of obtaining a valuation under this section from the relevant person.(4)In this section—property means—(a)a home; or(b)land; or(c)a relevant interest in land.registered valuer means a valuer registered under the Valuers Registration Act 1992 .relevant person means—(a)an applicant for a first home owner grant in relation to the transaction; or(b)a former applicant for a first home owner grant in relation to the transaction.s 69B ins 2008 No. 75 s 53
(1)The commissioner may approve forms for use under this Act.(2)The approved form of application for a first home owner grant, or part of the form, may be required to be completed or signed by the spouse of the applicant.
70ACommissioner may arrange for use of an approved information system to make particular decisions
(1)The commissioner may approve an information system for this section.(2)The commissioner may arrange for the use of an approved information system for any purposes for which the commissioner may make a relevant decision under this Act.(3)A relevant decision made by the operation of an approved information system under an arrangement made under subsection (2) is taken to be a decision made by the commissioner.(4)In this section—approved information system means an information system approved by the commissioner under subsection (1).electronic communication means—(a)a communication of information in the form of data, text or images by guided or unguided electromagnetic energy; or(b)a communication of information in the form of sound by guided or unguided electromagnetic energy, if the sound is processed at its destination by an automated voice recognition system.information system means a system for generating, sending, receiving, storing or otherwise processing electronic communications.relevant decision means a decision that does not involve the exercise of the commissioner’s discretion.s 70A ins 2009 No. 19 s 25
(1)The Governor in Council may make regulations under this Act.(2)A regulation may provide for a maximum penalty of not more than 20 penalty units for a contravention of a regulation.
pt 7 (s 72) prev pt 7 ins 2001 No. 21 s 5 (retro)
72Continuing operation of Act for particular eligible transactions
(1)This Act continues to apply in relation to a relevant application as if this Act had not been amended by the relevant provisions of the amending Act.(2)In this section—amending Act means the First Home Owner Grant Amendment Act 2003 .relevant application means an application for a first home owner grant, if the commencement date for the eligible transaction to which the application relates is a date earlier than 1 January 2004.relevant provisions, of the amending Act, means the provisions of the amending Act commencing on the day this section commences, other than section 5.pt 7 (s 72) prev pt 7 ins 2001 No. 21 s 5 (retro)
om 2002 No. 17 s 18 (retro)
pres pt 7 ins 2003 No. 90 s 11
pt hdg ins 2008 No. 75 s 54
73Continuing operation of Act for particular eligible transactions
(1)This Act continues to apply in relation to a relevant application as if this Act had not been amended by part 4 of the amending Act, other than sections 49 to 52, 54 (to the extent it inserts new section 74) and 55 (to the extent it inserts new definitions new home and special eligible transaction).(2)In this section—amending Act means the Revenue and Other Legislation Amendment Act (No. 2) 2008 .relevant application means an application for a first home owner grant, if the commencement date for the eligible transaction to which the application relates is a date earlier than 1 January 2010.s 73 ins 2008 No. 75 s 54 (amd 2009 No. 22 s 51)
74Transitional provision for particular approved form
(1)This section applies to the first publication in the gazette, on or after the commencement of this section, of a notice under the Statutory Instruments Act 1992 , section 58 (6) (a) relating to the approval or availability of a relevant form.(2)The publication is taken to have been effective on and from 14 October 2008.(3)In this section—relevant form means a form for making an application for a first home owner grant for a special eligible transaction.special eligible transaction see section 25B.s 74 ins 2008 No. 75 s 54
pt hdg ins 2010 No. 11 s 73
In this part—amending Act means the Revenue and Other Legislation Amendment Act 2010 .s 75 ins 2010 No. 11 s 73
76Continuing operation of pre-amended s 5
Section 5 as in force immediately before its amendment by the amending Act continues to apply in relation to an application for a first home owner grant if the commencement date for the eligible transaction to which the application relates is before 31 March 2010.s 76 ins 2010 No. 11 s 73
Section 49 as in force immediately before its amendment by the amending Act continues to apply to a liability in relation to a grant the payment of which was authorised before the amendment.s 77 ins 2010 No. 11 s 73
pt 10 (s 78) ins 2011 No. 8 s 51
78Continuing operation of pre-amended s 55
(1)This section applies to an offence against this Act, if the act or omission constituting the offence happened before the commencement of this section.(2)Without limiting the Acts Interpretation Act 1954 , section 20, section 55 as in force before the commencement of this section continues to apply in relation to the offence.pt 10 (s 78) ins 2011 No. 8 s 51
pt hdg ins 2012 No. 25 s 13 (retro)
79Continuing operation of Act for eligible transactions with commencement date before 12 September 2012
(1)This section applies in relation to an eligible transaction if the commencement date for the transaction is a date before 12 September 2012.(2)This Act continues to apply in relation to the eligible transaction as if this Act had not been amended by the Fiscal Repair Amendment Act 2012 , part 3, division 2.s 79 ins 2012 No. 25 s 13 (retro)
80Application of s 20(1)(b) to particular contracts
(1)This section applies to an eligible transaction mentioned in section 5 (1) (a) or (b) made on or after 12 September 2012 if the commissioner is satisfied the transaction forms part of a scheme to obtain an increased amount of a first home owner grant under section 20 as amended by the Fiscal Repair Amendment Act 2012 .(2)Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (1) if the contract that is the eligible transaction replaces a contract to purchase, or a comprehensive home building contract to build, the same or substantially similar new home that was made before 12 September 2012.(3)Despite section 20, the amount of a first home owner grant for the eligible transaction is the lesser of the following—(a)the consideration for the transaction;(b)$7000.s 80 ins 2012 No. 25 s 13 (retro)
81Continuing operation of Act for particular eligible transactions with commencement date earlier than 11 October 2012
(1)This section applies in relation to an eligible transaction if the commencement date for the transaction is on or after 12 September 2012 but before 11 October 2012.(2)This Act as in force on 12 September 2012 continues to apply in relation to the eligible transaction as if this Act had not been amended by the Fiscal Repair Amendment Act 2012 , part 3, division 3.s 81 ins 2012 No. 25 s 18
Part 12 Transitional provision for Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015
pt hdg ins 2015 No. 4 s 61
Section 15 (5) applies in relation to an approval or exemption given by the commissioner on or after 4 July 2013.s 82 ins 2015 No. 4 s 61
section 3
sch hdg (prev sch 1 hdg) sub 2001 No. 21 s 3 sch (retro)
administration agreement means an agreement made under section 66.
agent, of the commissioner for an application for a first home owner grant, means a financial institution or other person with whom the commissioner has made an administration agreement.
appropriately qualified, for a person to whom a power under this Act may be delegated, includes having the qualifications, experience or standing appropriate to exercise the power.
a person’s classification level in the public service
approved form means a form approved under section 70.
Australian citizen see the Australian Citizenship Act 2007 (Cwlth), section 4.
def Australian citizen sub 2010 No. 11 s 74
authorised investigation means 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)another matter reasonably related to the administration or enforcement of this Act or a corresponding law.
authorised officer means a person appointed as an authorised officer under section 26.
building includes part of a building.
commencement date, for an eligible transaction, means—
(a)for a contract for the purchase of a home or to have a home built—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 starts; or(ii)another date the commissioner considers appropriate in the circumstances of the case.
commissioner means the Commissioner of State Revenue appointed under the Taxation Administration Act 2001 .
def commissioner sub 2001 No. 72 s 164 sch 1
completed, for an eligible transaction, means—
(a)for a contract for the purchase of a home—(i)when 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 built—the purchaser’s title is registered; or
(b)for a contract to have a home built—when the building is ready for occupation as a home and any prescribed completion requirements are complied with; or
(c)for the building of a home by an owner builder—when the building is ready for occupation as a home and any prescribed completion requirements are complied with.
comprehensive home building contract means a contract under which a builder undertakes to build a home from the start of building work to the point where the home is ready for occupation and, if for any reason, the work to be carried out under the contract is not completed, includes any further contract under which the work is to be completed.
consideration, for an eligible transaction, means—
(a)for a contract for the purchase of a home—the consideration for the purchase; or
(b)for a contract to have a home built—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.
corresponding law means an Act of another State corresponding to this Act.
eligibility criteria see section 4.
eligible transaction see section 5.
first home owner grant means a grant payable under part 3.
garnishee, for part 4, division 3, see section 49A (1) (b).
def garnishee ins 2010 No. 11 s 74(2)
garnishee amount, for part 4, division 3, see section 49A (3).
def garnishee amount ins 2010 No. 11 s 74(2)
garnishee notice, for part 4, division 3, see section 49A (3).
def garnishee notice ins 2010 No. 11 s 74(2)
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 6.
home owner see section 7.
new home see section 6.
def new home ins 2008 No. 75 s 55 (retro)
sub 2012 No. 25 s 14 (retro)
obstruct includes hinder and attempt to obstruct or hinder.
occupier, of a place, includes the person apparently in charge of the place.
option, to purchase, includes a right of pre-emption and right of first refusal.
owner means—
(a)for a home—see section 7; or
(b)for land—a person who has a relevant interest in the land.
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.
particular eligible transaction, for part 3, division 6, see section 25D(1).
penalty amount see section 47 (2) and (3).
period 1 transaction, for part 3, division 5, see section 25AA.
def period 1 transaction ins 2009 No. 22 s 38
period 2 transaction, for part 3, division 5, see section 25AA.
def period 2 transaction ins 2009 No. 22 s 38
period 3 transaction, for part 3, division 5, see section 25AA.
def period 3 transaction ins 2009 No. 22 s 38
permanent resident means—
(a)the holder of a permanent visa as defined by the Migration Act 1958 (Cwlth), section 30(1); or
(b)a New Zealand citizen who is the holder of a special category visa as defined by the Migration Act 1958 (Cwlth), section 32.
def permanent resident sub 2000 No. 20 s 29 sch 3
place includes the following—
(a)vacant land;
(b)premises;
(c)a vehicle;
(d)a boat;
(e)an aircraft.
premises includes the following—
(a)a building or structure of any kind;
(b)the land on which a building or structure is situated.
prescribed completion requirements, for completion of an eligible transaction, means requirements prescribed under a regulation.
public place means a place the public is entitled to use or is open to, or used by, the public, whether or not on payment of an admission fee.
regional eligible transaction, for part 3, division 5, see section 25BA.
def regional eligible transaction ins 2010 No. 25 s 7 (retro)
registrar means the registrar of titles or another person responsible for keeping a register for dealings in land.
relevant interest see section 8.
residence requirement ...
def residence requirement om 2003 No. 90 s 12(1)
residence requirements means the following requirements—
(a)the requirement—(i)under section 15 (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 6 months; or(ii)under section 15 (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;
(b)the requirement under section 15 (3) that the period of occupation required under section 15 (1), or section 15 (1) and (2) (a), must start within 1 year after completion of the eligible transaction or a longer period approved by the commissioner.
def residence requirements ins 2003 No. 90 s 12(2)
residential property means land in Australia that, at a particular time, has a building on it that is lawfully occupied as a place of residence or is suitable for occupation as a place of residence.
special eligible transaction, for part 3, division 5, see section 25B (1).
def special eligible transaction ins 2008 No. 75 s 55 (retro)
spouse see section 9.
structure includes part of a structure.
taxation law means—
(a)a law of the Commonwealth or a State about the assessment or imposition of a tax, fee, duty or other impost; or
(b)the repealed Fuel Subsidy Act 1997 .
def taxation law sub 2001 No. 72 s 164 sch 1
amd 2009 No. 22 s 23 sch
unencumbered value see section 8A.
def unencumbered value ins 2008 No. 75 s 55