Forms

Each eligible purchaser/transferee and their spouse must complete the relevant First Home Buyers Assistance Scheme form below.

For transactions with a liability date on or after 1 July 2023

First Home Buyers Assistance Scheme application form (ODA 066B) (PDF, 795.1 KB)

For transactions with a liability date on or before 30 June 2023

First Home Buyers Assistance Scheme application form (ODA 066A) (PDF, 793.71 KB)

The lodgement guide attached to the application form provides comprehensive instructions on how to complete this application form.

Each purchaser/transferee must complete a Purchaser/Transferee Declaration - Individual (ODA 076I) (PDF, 693.82 KB) form.

Proof of identity

Each eligible purchaser/transferee, their spouse, or any equity partners must provide Proof of Identity (POI) documentation as part of their application.

For a complete list of acceptable documents and requirements, refer to Proof of identity for first home grants and schemes.

Evidentiary requirements

Additional evidentiary requirements must be provided when documents are processed on EDR or lodged with Revenue NSW via eDuties for assessment of duty.

For full details of the requirements, refer to First Home Buyers Assistance Scheme evidentiary requirements.

Australian Defence Force requirements

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.

Processing and lodgement of FHBAS applications

Most FHBAS applications can be processed on Electronic Duties Returns (EDR). However, complex assessments must be submitted to Revenue NSW for assessment using eDuties.

Refer to the Duties Document Matrix (PDF, 506.95 KB) which identifies First Home Buyers transactions that must be processed on EDR or lodged via eDuties.

Electronic Duties Returns (EDR) Assessments

Transactions involving first home buyers can be processed in EDR by using document type “First Home Buyer” or “First Home Buyer – Off the Plan”.

The Duties Notice of Assessment will show the parties that are liable for transfer duty.

EDR 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).

eDuties applications

As per the Duties Document Matrix (PDF, 506.95 KB), any assessment that cannot be assessed in EDR must be submitted in eDuties using application type:

• First Home Buyer Assistance Scheme (FHBA)
• First Home Buyer Assistance Scheme (FHBA) involving a trust - Sections 69 - 80A

To avoid delays, ensure all relevant evidentiary requirements, proof of identity documents and forms are submitted in eDuties at the time of application.