Definition of FHOG Terms

The definitions used below are intended as a guide. The precise meaning of the terms should be taken from the reading of the First Home and Housing Construction Grants Act 2000


APPLICANT(S)A person or persons who, on completion of the purchase or construction of the home, will be an owner of that home.
  
APPROVED AGENTAn organisation approved by RevenueSA to process applications for the First Home Owner Grant.
  
AUSTRALIAN CITIZENMeans an Australian citizen as defined in the Australian Citizenship Act 1948 (Cwlth).
  
CERTIFIED COPY A true copy of an original document that has been sighted and certified by an authorised person* and noted as follows: 'I certify that I have sighted the original document and this is a true copy of it.' This certification must have the certifier's name, title, registration number (where applicable) and be signed and dated.

*An authorised person includes a legal practitioner, registered conveyancer, justice of the peace (JP), magistrate, notary public, police officer and officers of RevenueSA.

PLEASE NOTE: If lodging your application with an approved agent, certification of documents is not required.
  
CLOSE PERSONAL RELATIONSHIP A close personal relationship is defined to mean the relationship between two adult persons (whether or not related by family and irrespective of their gender) who live together as a couple on a genuine domestic basis, but does not include:
  • the relationship between a legally married couple; or
  • a relationship where one of the persons provides the other with domestic support or personal care (or both) for fee or reward, or on behalf of some other person or an organisation of whatever kind.
Note: Two persons may live together as a couple on a genuine domestic basis whether or not a sexual relationship exits or has ever existed, between them.
  
COMMENCEMENT DATE OF THE ELIGIBLE TRANSACTION 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.
  
COMMISSIONERCommissioner of State Taxation, RevenueSA.
  
COMPLETION OF THE ELIGIBLE TRANSACTION Subject to any qualifications prescribed by legislation, an eligible transaction is completed when:

  • in the case of a contract for the purchase of a home:
    • the purchaser becomes entitled to possession of the home under the contract; and
    • 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;
  • in the case of a contract to have a home built the building is ready for occupation as a place of residence;
  • in the case of the building of a home by an owner builder - the building is ready for occupation as a place of residence.
  
COMPREHENSIVE BUILDING
CONTRACT / CONTRACT TO BUILD
A contract where a builder agrees to build a home, from the time the building starts to when it is finished and is ready for occupation.
  
CONSIDERATIONThe total price or amount used for the purchase or building of the home.
  
CORRESPONDING LAWMeans an Act of another state, or a territory, corresponding to the First Home and Housing Construction Grants Act 2000.
  
DOMESTIC PARTNERA person is the domestic partner of another if they live together in a close personal relationship.
  
ELIGIBILITY CRITERIAMeans the criteria for determining whether an applicant for a first home owner grant is eligible for the grant.
  
ELIGIBLE TRANSACTION an eligible transaction is:

  • a contract made on or after 1 July 2000 for the purchase of a home in the State;
  • a comprehensive home building contract made on or after 1 July 2000 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 built on the land;
  • the building of a home in the State by an owner builder if the building work commences on or after 1 July 2000.
  
FIRST HOME OWNER GRANTA grant authorised under Section 17 of the First Home and Housing Construction Grants Act 2000.
  

GENUINE FARM

The land is to be used for primary production by the person seeking the FHOG; and the land is, by itself, or in conjunction with other land owned by that person, capable of supporting economically viable primary production operations.The relevant component of the genuine farm for the purposes of determining the value for the FHOG is the new home and its curtilage or the part of the land that is to constitute the site and curtilage of the home that is to be built.
  
GUARDIANGuardian of a person under a legal disability includes a trustee who holds a property on trust for the person under an instrument of trust or by order or direction of a court or tribunal.
  
HOMEA building affixed to land that may lawfully be used as a place of residence and is, in the Commissioner of State Taxation’s opinion, a suitable building for use as a place of residence.
  
HOME OWNERA person who holds a relevant interest in property.
  
MARKET VALUE In the case of a contract for the purchase of a home, the market value is the greater of:

  • the consideration for the eligible transaction; or
  • the market value of the property on which the home is situated, as at the commencement date of the eligible transaction.

In the case of a contract to build, the market value is calculated by adding together:

  • the consideration for the comprehensive home building contract, or if the Commissioner of State Taxation considers that the total consideration payable for the building work may be less then the actual costs to build the home; and
  • the market value of the property on which the home is to be built, as at the time when the building contract is made.
In the case of an owner builder, the market value is taken to be the market value of the property on which the home is situated at the time the eligible transaction is completed and ready for occupation as a place of residence.
  
NATURAL PERSONA person, not a company.
  
NEW HOMEA home that has not been previously occupied or sold as a place of residence, including a substantially renovated home.
  
NOTIFIABLE EVENTApplicants must notify the Commissioner of State Taxation, in writing, of any change in circumstances that may affect their eligibility for the Grant. e.g. When the residency requirement will not be met.
  
OFF THE PLANA contract for the purchase of the home on a proposed lot in an unregistered plan of a subdivision of land.
  
OPTIONOption to purchase includes a right of pre-emption or a right of a first refusal.
  
OWNER BUILDERAn owner of land who builds a home, or has a home built, on the land without entering into a comprehensive building contract.
  
PERMANENT RESIDENTThe holder of an Australian permanent visa or a New Zealand citizen who holds a special category visa.
  
RELATED OR ASSOCIATED PARTY A person is related to or associated with another party when:
  • one is the spouse/domestic partner of the of the other;
  • they are related by blood, marriage or adoption;
  • they are a shareholder or director of the other party, being a company;
  • they are a beneficiary of a trust for which the other party is a trustee; or
  • the transaction is otherwise not at arm's length.
  
RELEVANT INTEREST A person with a 'relevant interest' can be described generally as someone who will have a legal entitlement to the home being bought or constructed.  Usually this will be the person(s) listed on the Certificate of Title. 

Each person with a 'relevant interest' must be listed as an applicant on the application form.  It does not include the South Australian Housing Trust.

  
RESIDENCE REQUIREMENTIn relation to an eligible transaction entered into on or after 1 January 2005, means an applicant for the 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 shorter period approved by the Commissioner of State Taxation), commencing within 12 months after completion of the eligible transaction or a longer period approved by the Commissioner of State Taxation.
  
RESIDENTIAL PROPERTYLand on which there is a building which is a lawfully occupied residence or suitable for occupation as a residence.
  
SPOUSEA person is the spouse of another if they are legally married to each other, or are de facto spouses of each other.
 

SUBSTANTIALLY RENOVATED HOME

A home is a substantially renovated home if:

  • the sale of the home is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), a taxable supply as a sale of new residential premises within the meaning of Section 40-75(1)(b) (Meaning of new residential premises); and
  • the home, as renovated, has not been previously occupied or sold as a place of residence.