Visit the key dates for payroll tax webpage and schedule these dates in your calendar to avoid missing lodgement dates and additional costs associated with late lodgement.
Learn more about becoming a shared equity partner approved by the Chief Commissioner of State Revenue, to support home buyers in purchasing property in NSW.
Each eligible purchaser/transferee, their spouse, or any equity partners must provide Proof of Identity (POI) documentation as part of their application.
Additional evidentiary requirements must be provided when documents are processed on EDR or lodged with Revenue NSW via eDuties for assessment of duty.
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.
Note: First Home Buyers transactions with a transfer not in conformity (Section 18(3) of the Duties Act 1997) must be sent to Revenue NSW and cannot be processed through EDR.
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.
