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From 1 July 2023, First Home Buyer Choice (FHBC) will no longer be available. Eligible first home buyers who exchange contracts on or before 30 June 2023 will have until completion of the agreement to opt in to FHBC.


Retrospective applications to opt into property tax closed on 30 June 2023.


Those who have already opted into FHBC will not be impacted.


On 1 July, the First Home Buyers Assistance Scheme (FHBAS) will be expanded. See the FHBAS guide for details.

All forms, proof of identity documents and evidentiary requirements must be obtained before processing an assessment on EDR or submitting an application for assessment to Revenue NSW.

Forms

 

When completing section 4 of the First Home Buyers Choice application form (ODA 083) (PDF, 1062.76 KB), ‘Eligible purchaser 1’ will be the primary contact and will receive all property tax correspondence and notice of assessments.

Proof of identity

Each eligible purchaser/transferee and their spouse must provide Proof of Identity (POI) documentation as part of their application.

For a complete list of acceptable documents, refer to the First Home Benefits – Proof of Identity Documents.

As a minimum, separate documents must be provided for categories 1, 2 and 3 for each person. A category 4 document is only required where the current residential address is not shown in a category 2 or 3 document.

If an eligible purchaser/transferee is unable to provide a document for a POI category, contact Revenue NSW to discuss their circumstances.

All required documents must be certified copies.

If the name on any of the documents provided is different to the name of the eligible purchaser/transferee or spouse, evidence of a change of name must be included, e.g., certified copy of marriage certificate, divorce certificate, change of name certificate, etc.

If the eligible purchaser/transferee is separated from their spouse a statutory declaration must be provided with the following information:

  • the name of their former spouse/partner
  • former spouse/partner’s date of birth
  • the date they were married or commenced their de facto relationship
  • the date they separated
  • the former spouse/partner’s current address (if known).

Australian Defence Force residence requirement

If an eligible purchaser/transferee is seeking exemption from the residence requirement, provide the following evidence as at the date of the transaction:

  • a certified copy of a document issued by the Australian Defence Force which shows that at least one of the eligible purchasers/transferees was a member of the permanent forces of the Australian Defence Force, and
  • evidence that all eligible purchasers were enrolled on the NSW electoral roll.

Evidentiary requirements

Find a complete list of First Home Buyer Choice evidentiary requirements.

Electronic Duties Return – record keeping and audit

An approved person must retain records to ensure that the correct tax has been assessed and paid to Revenue NSW for a period of five years as set out in Part 8 Section 53 of the Taxation Administration Act 1996.

For detailed information relating to an approved person’s record keeping obligations, refer to the Directions for using Electronic Duties Returns (EDR). (PDF, 1556.26 KB)

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