FHOG - Penalty Policy prior to 30 March 2012

Prior to 30 March 2012, the Commissioner of State Taxation (the “Commissioner”) may have imposed an administrative penalty, as follows:

  • where an applicant(s) fraudulently obtains a First Home Owner Grant or dishonestly makes a false or misleading statement with a clear intention to disregard the conditions of the grant as set out in the First Home and Housing Construction Grants Act 2000 the applicant(s) will be liable to a penalty from 50% to 100% of the full amount of the First Home Owner Grant paid;
  • where an applicant(s) does not take reasonable care, acts in a reckless manner, or where inadvertently false or misleading statements are made when obtaining the First Home Owner Grant the applicant(s) will be liable to a penalty from 25% but not exceeding 50% of the First Home Owner Grant paid;
  • where circumstances within the control of the applicant(s) and where by choice of the applicant(s) the conditions of the First Home Owner Grant are not fulfilled the applicant(s) will be liable to a penalty between 10% to 25% of the First Home Owner Grant paid;
  • when an applicant(s) immediately makes a voluntary disclosure of non-compliance of a condition of the First Home Owner Grant no penalty will be applied.
  • when an applicant(s) fails to make a repayment as set out in the First Home and Housing Construction Grants Act 2000 or the conditions of the First Home Owner Grant the applicant(s) will be liable to a penalty not exceeding 50% of the First Home Owner Grant paid;
  • when considering applying penalty the Commissioner takes into account all the relevant circumstances on a case by case basis. Depending upon the full circumstances of the matter and the level of honesty of the applicant(s) when contacted by RevenueSA the Commissioner may reduce the penalty.

Note: The Commissioner may commence legal proceedings in cases where:

  • a person who dishonestly makes a false or misleading statement in or in connection with an application for a First Home Owner Grant faces a penalty up to a maximum of $20 000 or imprisonment for 2 years on conviction;
  • a person who makes a false or misleading statement in or in connection with an application for a First Home Owner Grant faces a penalty up to a maximum of $5000 on conviction. It is a defence to this offence to prove that the misleading statement was neither intentional nor negligent.

View the current penalty policy.