Eligibility under the First Home Buyers Assistance Scheme (FHBAS) does not exclude any potential liability to surcharge purchaser duty. Liability to surcharge purchaser duty, for either the eligible purchasers or equity partners, remains payable on the percentage interest acquired by a purchaser/transferee deemed a foreign person under Chapter 2A of the Duties Act 1997.

Australian citizens and persons who are an ordinarily resident in Australia are not considered foreign persons and will not be liable to pay Surcharge Purchaser Duty (SPD).

Equity partners deemed to be foreign persons will be liable to pay surcharge purchaser duty in addition to transfer duty based on their percentage interest in the property they are acquiring.

Refer to the surcharge purchaser duty guide for comprehensive information about surcharge purchaser duty and foreign persons.

How to submit an application involving foreign persons

Due to the complex nature of transactions involving foreign persons and First Home Buyers Assistance Scheme, an application for assessment must be submitted in eDuties using application type

• “First Home Buyer Assistance Scheme” or
• “First Home Buyer Assistance Scheme 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.