First home owner discount

If you want to buy an established property as your first home, you may be eligible for a discount off the stamp duty you need to pay.

An established home is one that has been previously sold or occupied.

If you are buying a brand new home, you may be able to apply for a first home owner grant instead.

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Before you apply

Before you apply, you should read the first home owner discount guide:

First home owner discount guide (91.8 kb)
First home owner discount guide (420.4 kb)

To find out if you are eligible for the FHOD, complete the eligibility test.

What you can get

When you buy a home you must pay stamp duty.

The FHOD provides a discount of up to $23,928.60 off your stamp duty.

See the below examples of discount that may apply to you.

If your home costs

The stamp duty is:

FHOD

Stamp duty after FHOD

$400,000

$16,514.30

$16,514.30

$0.00

$450,000

$20,057.15

$20,057.15

$0.00

$600,000

$29,700.00

$23,928.60

$5771.40

Calculator

You can calculate how much stamp duty you have to pay by using the calculator.

When to apply

You can apply for the FHOD before or after you pay stamp duty on your home.

If you have not yet paid stamp duty, the FHOD will reduce the amount you have to pay.

If you have already paid stamp duty, a refund will be made to you.

If you have a spouse or de facto, they must also fill in the form, even if they are not on the property title.

How to apply

To apply for the FHOD follow these steps:

Step 1. Fill in the application - this can be found in the guide.

Step 2. Submit your application.

If you are claiming the FHOD as a reduction on stamp duty, submit your application to your conveyancer or solicitor.

If you are claiming FHOD after the stamp duty has been paid, submit your application by mail or email to:

Territory Revenue Office
GPO Box 154
Darwin NT 0801
ntrevenue@nt.gov.au

After you apply

If you’ve already paid stamp duty on your home you will receive a refund into your bank account within five days of your application being approved.

If you disagree with a decision

If your application has been rejected and you believe the decision was wrong, you can lodge an objection.

An objection must be made in writing and submitted to the Territory Revenue Office with 60 days of the decision being made. You must clearly outline the grounds of objection.

If you are unhappy with the outcome of your objection, you may appeal against the decision to the Taxation and Royalty Appeals Tribunal or to the Supreme Court.

If your circumstances change

At least one applicant for the FHOD must live in the home as their principal place of residence within 12 months of purchase. They must stay there for a continuous period of at least six months.

To find out more about principal place of residence read the Commissioner's guideline: principal place of residence (685.7 kb)

In special circumstances the Commissioner can change this requirement.

To find out more read the Commissioner's guideline on discretion to exempt or vary compliance with the eligibility criteria.

Commissioner's guideline: discretion to exempt or vary compliance with the eligibility criteria (694.6 kb)
Commissioner's guideline: discretion to exempt or vary compliance with the eligibility criteria (666.0 kb)

If you are not able to comply with any requirements of your FHOD, you must advise the Commissioner of Territory Revenue in writing within 30 days of your circumstances changing.

Contact

For more information contact TRO by calling 1300 305 353.

Last updated: 27 April 2018