Western Australia: First Home Owner Grant Act 2000 (WA)

Western Australia First Home Owner Grant Act 2000 Western Australia First Home Owner Grant Act 2000 Contents Part 1 — Preliminary 1. Short title 1 2. Commencement 1 3. Terms used 1 4. Term used: home 1 5. Terms used: owner, home owner 1 6. Term used: relevant interest 1 7. Term used: spouse 1 7A. Term used: Australian citizen 1 7B. Term used: permanent resident 1 Part 2 — First home owner grant Division 1 — Entitlement to grant 8. Entitlement to grant 1 Division 2 — Eligibility criteria (applicants) 9. Criterion 1 — applicant to be a natural person 1 9A. Criterion 1A — applicant to be at least 18 years of age 1 10. Criterion 2 — applicant to be Australian citizen or permanent resident 1 11. Criterion 3 — except in certain circumstances, applicant or applicant's spouse or de facto partner must not have received another grant 1 12. Criterion 4 — applicant or applicant's spouse or de facto partner must not have had relevant interest in residential property 1 13. Criterion 5 — residence requirements 1 13A. Criterion 6 — applicant must not have been convicted of an offence under this Act 1 13B. Criterion 7 — applicant must not hold relevant interest as trustee 1 Division 3 — Eligible transactions Subdivision 1 — Eligible transactions 14. Eligible transaction 1 14AA. Commencement and completion of transaction 1 14AB. Term used: consideration 1 14AC. Term used: total value 1 14AD. Term used: cap amount 1 14AE. Term used: unencumbered value 1 Subdivision 2 — Special eligible transactions 14A. Terms used 1 14B. Special eligible transactions 1 Division 4 — Application for the grant 15. Application for grant 1 16. Interested persons 1 17. Application on behalf of person under legal disability 1 Division 5 — Decision on application 18. Commissioner to authorise payment of grant 1 19. Amount of grant 1 20. Payment of grant 1 21. Payment in anticipation of compliance with residence requirement 1 22. Commissioner may impose conditions 1 23. Death of applicant 1 24. Power to correct decision 1 25. Notice of decision 1 Division 6 — Objections and review Subdivision 1 — Definitions 26. Terms used 1 Subdivision 2 — Objections 27. Right to object and procedure for making objections 1 28. Time for lodging objection 1 29A. Relationship with Duties Act 2008 and Taxation Administration Act 2003 1 29. Consideration of objection 1 30A. Time limit for making decision on objection 1 30. Decision on objection 1 Subdivision 3 — Review 31. Right of review 1 32. Payment following determination of review 1 Part 3 — Administration Division 1 — Administration generally 34. Administration of Act 1 35. Delegation 1 36. Authorised investigators 1 37. Administration agreements 1 Division 2 — Investigations 38. Investigations 1 39. Cross‑border investigations 1 40. Power of investigation 1 41A. Power to have valuation made 1 41. Power to require person to attend for examination 1 42. Entry of premises 1 43. Powers of authorised investigator on entry of premises 1 44. Warrants 1 45. Use of force 1 46. Self incrimination 1 Part 4 — Miscellaneous Division 1 — Offences 47. False or misleading information and documents 1 48. Obstructing or misleading Commissioner or authorised investigator 1 Division 2 — Evidentiary provisions 49. Evidence 1 50. Presumption of regularity 1 Division 3 — Repayments and penalties 51. Commissioner may require repayment and impose penalty 1 52. Arrangements for instalments and extensions of time 1 52A. Commissioner may recover legal costs 1 53. Recovery of certain amounts 1 54A. Recovery from garnishee 1 54. Writing off liability 1 Division 4 — Charge on interest in home 55. Lodgement of memorial and creation of charge 1 56. Priority of charge 1 57. Release of relevant interest from charge 1 58. Order for sale of relevant interest 1 59. Charge not to limit other means of enforcing payment 1 60. Commissioner may require fees to be reimbursed 1 Division 5 — Service of documents 61. Service on joint applicants or agent or representative 1 62. Method of service by Commissioner 1 63. Service of court process 1 64. Other enactments not limited 1 Division 5A — Emergency grant relief measures 64A. Grant relief measures 1 64B. Treasurer may declare grant relief measure due to emergency 1 64C. Amendment and revocation of grant relief declaration 1 64D. Provisions about grant relief declarations and instruments of amendment or revocation 1 64E. Procedural requirements for declared grant relief measure 1 64F. Effect of grant relief declaration 1 Division 6 — General 65. Confidentiality 1 66. Time for commencing prosecutions 1 67. Protection from liability for wrongdoing 1 68. Appropriation of Consolidated Account 1 69. Regulations 1 70. Review of Act 1 Part 5 — Transitional provisions 71. Transitional provision for Finance Legislation Amendment (Emergency Relief) Act 2022 1 72. Transitional provision for Emergency Management Amendment (Temporary COVID‑19 Provisions) Act 2022 1 Notes Compilation table 1 Other notes 1 Defined terms Western Australia First Home Owner Grant Act 2000 An Act to encourage and assist home ownership by establishing a scheme for the payment of grants to first home owners. Part 1 — Preliminary 1. Short title This Act may be cited as the First Home Owner Grant Act 2000. 2. Commencement This Act comes into operation on 1 July 2000. 3. Terms used (1) In this Act, unless the contrary intention appears — application means an application for a first home owner grant; Australian citizen has the meaning given by section 7A; authorised investigator means a person appointed to be an authorised investigator under section 36; building includes part of a building; cap amount has the meaning given by section 14AD; commencement date, in relation to a transaction, has the meaning given by section 14AA; Commissioner means the Commissioner of State Revenue; Commissioner's website means a website maintained by or on behalf of the Commissioner; completed, in relation to a transaction, has the meaning given by section 14AA; comprehensive home building contract means a contract under which a builder undertakes to build a home on land from the inception of the building work to the point where the home is ready for occupation and if, for any reason, the work to be carried out under such a contract is not completed, includes any further contract under which the work is to be completed; consideration, in relation to a transaction, has the meaning given by section 14AB; corresponding Commissioner, in relation to a corresponding law, means the person responsible for administering the corresponding law; corresponding law means an Act of another State, or a Territory, corresponding to this Act; de facto partner, in relation to an applicant for a first home owner grant, means a person who, on the commencement date of the transaction to which the application relates, is living in a de facto relationship with the applicant and has lived on that basis with the applicant for at least 2 years; eligibility criteria means the criteria set out in Part 2 Division 2 for determining whether an applicant for a first home owner grant is eligible for the grant; eligible transaction has the meaning given by section 14; established home means a home that is not a new home or a substantially renovated home; first home owner grant means a grant authorised under section 18; first home owner grant scheme means the scheme for payment of first home owner grants established under this Act; grant relief declaration has the meaning given in section 64B(2); grant relief measure has the meaning given in section 64A(1); guardian, in relation to a person under a legal disability, means — (a) a trustee who holds property on trust for the person under an instrument of trust or by order or direction of a court or tribunal; or (b) an administrator of the person's estate appointed under the Guardianship and Administration Act 1990; home has the meaning given by section 4; identity card means an identity card issued to an authorised investigator under section 36; new home means a home that has not been previously occupied or sold as a place of residence; option to purchase includes a right of pre‑emption or a right of first refusal; owner, in relation to — (a) a home, has the meaning given by section 5; (b) land, means a person who has a relevant interest in the land; owner builder means an owner of land who builds a home, or has a home built, on the land without entering into a comprehensive home building contract; permanent resident has the meaning given by section 7B; premises means — (a) land (whether built on or not); or (b) a building or structure on land; or (c) a vehicle, and includes a part of premises; property means — (a) a home; or (b) land; or (c) a relevant interest in land; Registrar means the Registrar of Titles or the Registrar of Deeds and Transfers; relevant interest means an interest in land mentioned in a paragraph of subsection (1) of section 6 (as read with subsection (2) of that section); relevant material means an instrument, record or thing relevant to determining — (a) whether an application under this Act or a corresponding law for a first home owner grant has been properly made; or (b) whether an objection to a decision made under this Act or a corresponding law should be upheld; or (c) whether an applicant to whom, or for whose benefit, a first home owner grant has been paid under this Act or a corresponding law was eligible for the grant; or (d) whether a condition on which a first home owner grant has been paid under this Act or a corresponding law has been complied with; or (e) any other matter related to the administration or enforcement of this Act or a corresponding law; repayment arrangement means an arrangement approved under section 52; required residence period has the meaning given by section 13(2); residence requirements means — (a) the requirement under section 13(1) for the applicant to occupy the home as the applicant's principal place of residence for the required residence period; and (b) the requirement under section 13(4) for the applicant to begin the required residence period within the take‑up period; residential property has the meaning given by subsection (2); spouse has the meaning affected by section 7; substantially renovated home means a renovated home that is the subject of a contract for purchase where — (a) the sale of the home under that contract is, under the A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth), a taxable supply as a sale of new residential premises within the meaning of section 40‑75(1)(b) of that Act; and (b) the home, as so renovated, has not been previously occupied or sold as a place of residence; take‑up period has the meaning given by section 13(5); taxation law means a law of the Commonwealth or a State or Territory for the assessment or imposition of a tax; the home, in relation to an applicant or an application, means the home acquired or to be acquired under the eligible transaction to which the application relates; total value, in relation to a transaction, has the meaning given by section 14AC(1); transaction means — (a) a contract for the purchase of a home in the State; or (b) a comprehensive home building contract made by the owner of land in the State, or a person who will on completion of the contract be the owner of land in the State, to have a home built on the land; or (c) the building of a home in the State by an owner builder; unencumbered value has the meaning given by section 14AE(1). (2) For the purposes of this Act, land in Australia is residential property at a particular time if there is, at that time, a building on the land lawfully occupied as a place of residence or suitable for occupation as a place of residence. [Section 3 amended: No. 61 of 2000 s. 7(1) and 8(1); No. 28 of 2003 s. 61; No. 52 of 2004 s. 4; No. 55 of 2004 s. 373; No. 27 of 2009 s. 8 and 15; No. 17 of 2010 s. 18; No. 10 of 2013 s. 41; No. 27 of 2015 s. 4; No. 1 of 2022 s. 10.] 4. Term used: home A home is a building, affixed to land, that — (a) may lawfully be used as a place of residence; and (b) is, in the Commissioner's opinion, a suitable building for use as a place of residence. 5. Terms used: owner, home owner A person is an owner of a home or a home owner if the person has a relevant interest in land on which a home is built. 6. Term used: relevant interest (1) Subject to subsection (2), a relevant interest in land is — (a) an estate in fee simple in the land; or (b) a life estate, approved by the Commissioner, in the land; or (ba) a strata lease of the land, as defined in the Strata Titles Act 1985 section 3(1); (c) a lease in perpetuity of the land granted by the Commonwealth or the State; or (d) a leasehold interest in the land granted by the Commonwealth or the State that may be converted under the terms of the lease or by statute into an estate in fee simple; or (e) an interest as purchaser under a contract for the purchase from the Commonwealth or the State of an estate in fee simple in the land by instalments; or (f) a licence or right of occupancy granted by the Commonwealth, the State or a local government that gives, in the Commissioner's opinion, the licensee or the holder of the right reasonable security of tenure; or (g) an interest in a company's shares if the Commissioner is satisfied that — (i) the interest entitles the holder of the interest to exclusive occupation of a specified home owned by the company; and (ii) the value of the shares is not less than the value of the company's interest in the home; or (h) an interest prescribed by the regulations to be a relevant interest. (2) Subject to subsection (3) — [(a) and (b) deleted] (c) an equitable interest is not a relevant interest unless it is the interest of a person under a legal disability for whom a guardian holds the interest on trust. (3) Without limiting paragraph (h) of subsection (1), regulations referred to in that paragraph may prescribe an interest (a non‑conforming interest) to be a relevant interest — (a) even though the interest does not conform with subsection (2); and (b) even though the interest may not be recognised at law or in equity as an interest in land. (4) If a first home owner grant is authorised to be paid in consequence of a non‑conforming interest being prescribed as a relevant interest, the Commissioner may impose appropriate conditions on the payment of the grant to ensure its recovery if any criteria prescribed by the regulations about future conduct or events are not satisfied. [Section 6 amended: No. 26 of 2005 s. 4; No. 16 of 2017 s. 4; No. 30 of 2018 s. 140.] 7. Term used: spouse (1) A person is the spouse of an applicant for a first home owner grant if, on the commencement date of the transaction to which the application relates, the person is married to the applicant. (2) If the Commissioner is satisfied at the time of deciding an application for a first home owner grant that — (a) an applicant is married but is living apart from the person to whom the applicant is married; and (b) the applicant and that person have no intention of again living together as a couple, the person to whom the applicant is married is taken not to be the applicant's spouse. [Section 7 amended: No. 61 of 2000 s. 4; No. 28 of 2003 s. 62; No. 27 of 2009 s. 15.] 7A. Term used: Australian citizen (1) A person is an Australian citizen for the purposes of an application for a first home owner grant if the person is an Australian citizen under the Australian Citizenship Act 1948 of the Commonwealth. (2) The amendments to this section in the Revenue Laws Amendment Act (No. 2) 2012 section 27(1) do not have effect in relation to a transaction with a commencement date prior to the day on which that section came into operation. [Section 7A inserted: No. 61 of 2000 s. 7(2); amended: No. 27 of 2009 s. 15; No. 32 of 2012 s. 27.] 7B. Term used: permanent resident (1) A person is a permanent resident for the purposes of an application for a first home owner grant if — (a) the person is — (i) the holder of a permanent visa within the meaning of section 30 of the Migration Act 1958 of the Commonwealth; or (ii) a New Zealand citizen who is the holder of a special category visa within the meaning of section 32 of the Migration Act 1958 of the Commonwealth; and (b) the person has satisfied the Commissioner that he or she intends to reside permanently in Australia. (2) The amendments to this section in the Revenue Laws Amendment Act (No. 2) 2012 section 28(1) do not have effect in relation to a transaction with a commencement date prior to the day on which that section came into operation. [Section 7B inserted: No. 61 of 2000 s. 8(2); amended: No. 27 of 2009 s. 15; No. 32 of 2012 s. 28.] Part 2 — First home owner grant Division 1 — Entitlement to grant 8. Entitlement to grant (1) A first home owner grant is payable on an application under this Act if — (a) the applicant or, if there are 2 or more of them, each of the applicants complies with the eligibility criteria; and (b) the transaction for which the grant is sought — (i) is an eligible transaction; and (ii) has been completed. (2) Despite subsection (1)(a), an applicant need not comply with the eligibility criteria to the extent the applicant is exempted from compliance by section 9A(2), 10(2) or 13(6). (3) Only one first home owner grant is payable for the same eligible transaction. [Section 8 amended: No. 52 of 2004 s. 5.] Division 2 — Eligibility criteria (applicants) 9. Criterion 1 — applicant to be a natural person An applicant for a first home owner grant must be a natural person. 9A. Criterion 1A — applicant to be at least 18 years of age (1) An applicant for a first home owner grant must be at least 18 years of age. (2) The Commissioner may exempt an applicant from the requirement to be at least 18 years of age if the Commissioner is satisfied that — (a) the applicant intends to comply with the residence requirements to the extent that the applicant is required to do so; and (b) the application does not form part of a scheme to circumvent limitations on, or requirements affecting, eligibility for or entitlement to a first home owner grant. (3) When deciding whether to exempt an applicant from the requirement, the Commissioner must take into account — (a) the circumstances in which the eligible transaction was entered into, including any financial or familial arrangements; and (b) the circumstances in which the application is made, including the role and involvement of a guardian, trustee or other person acting with or on behalf of the applicant, including the eligibility of the guardian, trustee or other person for a first home owner grant. [Section 9A inserted: No. 52 of 2004 s. 6.] 10. Criterion 2 — applicant to be Australian citizen or permanent resident (1) Subject to subsection (2), an applicant for a first home owner grant must be an Australian citizen or a permanent resident. (2) If an application is made by joint applicants and one of the applicants is an Australian citizen or a permanent resident, it is not necessary for any other to be an Australian citizen or permanent resident. 11. Criterion 3 — except in certain circumstances, applicant or applicant's spouse or de facto partner must not have received another grant (1) Subject to subsection (2), an applicant (the applicant) is ineligible if — (a) the applicant or the applicant's spouse or de facto partner has been a party to another application under this Act or a corresponding law; and (b) a first home owner grant (the other grant) has been paid on the other application. (2) The applicant is not ineligible — (a) if the other grant was paid back under the conditions on which it was made; or (b) if — (i) the Commissioner or, if the other grant was under a corresponding law, the authority responsible for administering that corresponding law, was notified by an applicant for the other grant that a requirement relating to residence in the home for which the other grant was paid had not been complied with; and (ii) the other grant was paid back; and (iii) in the Commissioner's opinion, the circumstances do not warrant the applicant's being rendered ineligible. (3) For the purposes of subsection (2) a grant is not to be regarded as having been paid back unless any penalty or interest payable in relation to the grant has also been paid. [Section 11 inserted: No. 52 of 2004 s. 7.] 12. Criterion 4 — applicant or applicant's spouse or de facto partner must not have had relevant interest in residential property (1) An applicant is ineligible if the applicant or the applicant's spouse or de facto partner has, before 1 July 2000, held — (a) a relevant interest in residential property in the State, other than a relevant interest held subject to a trust; or (b) an interest in residential property in another State or a Territory that is a relevant interest under the corresponding law of that State or Territory. (2) To work out for the purposes of subsection (1) whether an applicant held a relevant interest (within the meaning of this Act or a corresponding law) in residential property at a particular time, any deferment of the applicant's right of occupation because the property was subject to a lease is to be disregarded. (3) An applicant is also ineligible if, before the commencement date of the transaction to which the application relates, the applicant or the applicant's spouse or de facto partner — (a) held a relevant interest in residential property in the State, other than a relevant interest held subject to a trust, or an interest in residential property in another State or a Territory that is a relevant interest under the corresponding law of that State or Territory; and (b) occupied the property as a place of residence — (i) before 1 July 2004; or (ii) for a continuous period of at least 6 months that began on or after 1 July 2004. [Section 12 amended: No. 61 of 2000 s. 6; No. 13 of 2003 s. 4; No. 28 of 2003 s. 64; No. 52 of 2004 s. 8; No. 27 of 2009 s. 15; No. 16 of 2017 s. 5.] 13. Criterion 5 — residence requirements (1) An applicant for a first home owner grant must occupy the home as the applicant's principal place of residence for the required residence period. (2) For the purposes of subsection (1) the required residence period is — (a) a continuous period of at least 6 months; or (b) if a shorter period is approved by the Commissioner under subsection (6A)(a) in relation to the applicant, that shorter period. [(3) deleted (4) The applicant must begin the required residence period within the take‑up period. (5) For the purposes of subsection (4) the take‑up period is — (a) the period of 12 months after completion of the eligible transaction; or (b) if a longer period is approved by the Commissioner under subsection (6A)(b) in relation to the applicant, that longer period. (6A) The Commissioner — (a) may approve of the applicant complying with subsection (1) for a period of less than 6 months if, in the Commissioner's opinion, there are good reasons why the applicant cannot comply with subsection (1) for a period of 6 months; and (b) may approve of the applicant complying with subsection (4) within a period of more than 12 months if, in the Commissioner's opinion, there are good reasons why the applicant cannot comply with subsection (4) within a period of 12 months. (6) The Commissioner may exempt an applicant from the residence requirements if — (a) the applicant is one of 2 or more joint applicants for a first home owner grant; and (b) at least one of the applicants complies with the residence requirements; and (c) there are, in the Commissioner's opinion, good reasons to exempt the applicant from the residence requirements. (7) The Commissioner may exercise a power under subsection (6A) or (6) at any time including at a time when the applicant has not complied with a residence requirement. (8) If the Commissioner exercises a power under subsection (6A), the required residence period or take‑up period, as the case requires, is taken always to have been the period approved by the Commissioner. (9) If the Commissioner exercises a power under subsection (6), the applicant is taken always to have been exempt from the residence requirements. [Section 13 inserted: No. 52 of 2004 s. 9; amended: No. 29 of 2012 s. 10.] 13A. Criterion 6 — applicant must not have been convicted of an offence under this Act An applicant is ineligible if the applicant has been convicted of an offence under this Act or a corresponding law. [Section 13A inserted: No. 52 of 2004 s. 10.] 13B. Criterion 7 — applicant must not hold relevant interest as trustee An applicant is ineligible in relation to a transaction if the applicant owns or will, on completion of the transaction, own the home in circumstances where the applicant holds the relevant interest as a trustee. [Section 13B inserted: No. 16 of 2017 s. 6.] Division 3 — Eligible transactions Subdivision 1 — Eligible transactions [Heading inserted: No. 14 of 2001 s. 4.] 14. Eligible transaction (1) An eligible transaction is a transaction — (a) with a commencement date on or after 1 July 2000; and (b) that has a total value that is less than or equal to any cap amount that applies — (i) in the case of a contract — on the commencement date; or (ii) in the case of the building of a home by an owner builder — on the date the transaction is completed. (2) A contract is a contract for the purchase of a home if it is a contract for the acquisition of a relevant interest in land on which a home is built. (3) Unless the contract is declared under subsection (4) to be an eligible transaction, a contract is not an eligible transaction if — (a) in the case of a contract to purchase a home — the purchaser had an option to purchase the home granted before 1 July 2000, or the vendor had an option to require the purchaser to purchase the home granted before that date; or (b) in the case of a comprehensive home building contract — either party had a right or option granted before 1 July 2000 to require the other party to enter into the contract. (4) The Commissioner may declare a contract to which, apart from this subsection, subsection (3) would apply to be an eligible transaction if the Commissioner is of the opinion that the contract does not have the effect of circumventing limitations on, or requirements affecting, eligibility for or entitlement to a first home owner grant. (5A) A contract is not an eligible transaction if — (a) it is for the purchase of an established home; and (b) it has a commencement date on or after the day on which the Revenue Laws Amendment Act 2015 Part 2 Division 1 comes into operation. (5) If the commencement date of the building of a home by an owner builder is before the date the First Home Owner Grant Amendment Act 2009 section 9 comes into operation no cap amount applies to the transaction. [Section 14 amended: No. 27 of 2009 s. 9; No. 27 of 2015 s. 5.] 14AA. Commencement and completion of transaction (1) The commencement date of a transaction is — (a) in the case of a contract — the date when the contract is made; or (b) in the case of the building of a home by an owner builder — (i) the date when laying the foundations for the home begins; or (ii) another date (on or after 1 July 2000) the Commissioner considers appropriate in the circumstances of the case. (2) Subject to any qualifications prescribed by the regulations, a transaction is completed when — (a) in the case of a contract for the purchase of a home — the purchaser acquires the relevant interest in land on which the home is built; or (b) in the case of a contract to have a home built — the building is ready for occupation as a place of residence; or (c) in the case of the building of a home by an owner builder — the building is ready for occupation as a place of residence. (3) If a person purchases a movable building and intends to use it as a place of residence on land in which the person has a relevant interest but on which the building is not situated at the time of purchase — (a) this Act applies as if the person were an owner builder building a home on the land; and (b) the commencement date of the transaction is taken to be the date of the contract to purchase the movable building; and (c) the transaction is taken to be completed when the movable building is ready for occupation as a place of residence on land in which the purchaser has a relevant interest. [Section 14AA inserted: No. 27 of 2009 s. 10; amended: No. 27 of 2015 s. 6; No. 16 of 2017 s. 7.] 14AB. Term used: consideration The consideration for a transaction is — (a) in the case of a contract for the purchase of a home — the consideration for the purchase; or (b) in the case of a comprehensive home building contract — the total consideration payable for the building work; or (c) in the case of the building of a home by an owner builder — the actual costs to the owner of carrying out the work, excluding any allowance for the owner builder's own labour. [Section 14AB inserted: No. 27 of 2009 s. 10.] 14AC. Term used: total value (1) The total value of a transaction is — (a) in the case of a contract for the purchase of a home, the greater of — (i) the consideration for the transaction; and (ii) the unencumbered value, at the commencement date, of the property the subject of the transaction; or (b) in the case of a comprehensive home building contract, the amount calculated by adding — (i) the consideration for the transaction; and (ii) the value, at the commencement date, of the relevant interest in the land on which the home is to be built; or (c) in the case of the building of a home by an owner builder, the amount calculated by adding — (i) the unencumbered value, at the date the transaction is completed, of the home; and (ii) the value, at the date the transaction is completed, of the relevant interest in the land on which the home is built. (2) For the purposes of subsections (1)(b)(ii) and (1)(c)(ii) the value of a relevant interest in land is the greater of — (a) the consideration paid for the interest; and (b) the unencumbered value of the interest. [Section 14AC inserted: No. 27 of 2009 s. 10.] 14AD. Term used: cap amount The cap amount that applies in respect of a transaction is — (a) in relation to a home south of the 26th parallel of South Latitude, $750 000; or (b) in relation to a home north of the 26th parallel of South Latitude, $1 000 000, except that the regulations may prescribe another amount as the cap amount for the purposes of paragraph (a) or (b). [Section 14AD inserted: No. 27 of 2009 s. 10.] 14AE. Term used: unencumbered value (1) The unencumbered value of property is the value of the property determined without regard to — (a) any encumbrance to which the property is subject, whether contingently or otherwise; or (b) any arrangement — (i) the parties to which are not dealing with each other at arm's length; and (ii) that results in the reduction of the value of the property; or (c) any scheme or arrangement for which a significant purpose of any party to the scheme or arrangement was, in the opinion of the Commissioner, the reduction of the value of the property; or (d) where the property is held by a person on trust as guardian for another person who is under a legal disability — the liabilities of the trust, including the liability to indemnify the trustee. (2) For the purposes of subsection (1)(c), the Commissioner may have regard to — (a) the duration of the scheme or arrangement before the commencement date of the transaction to which the property relates; and (b) whether there is any commercial efficacy to the making of the scheme or arrangement other than to reduce the value of the property; and (c) any other matters the Commissioner considers relevant. [Section 14AE inserted: No. 27 of 2009 s. 10.] Subdivision 2 — Special eligible transactions [Heading inserted: No. 14 of 2001 s. 5.] 14A. Terms used In this Subdivision — cut‑off date, of a special eligible transaction that is a class 6 or class 7 eligible transaction, means whichever is the later of — (a) 31 December 2009; or (b) such date, if any, as is prescribed for the purposes of this definition; relevant date of a special eligible transaction means — (a) in relation to a class 1 eligible transaction — 1 May 2003; or (b) in relation to a class 2 eligible transaction — 1 January 2004; or (c) in relation to a class 3 eligible transaction — 1 July 2004; or (da) in relation to a class 5 eligible transaction — 1 April 2011; or (d) in relation to a class 7 eligible transaction — the date that is 18 months after the cut‑off date applicable at the commencement date of the eligible transaction; or (e) in relation to a class 8 eligible transaction — 1 July 2019; special eligible transaction means an eligible transaction of a class referred to in section 14B. [Section 14A inserted: No. 27 of 2009 s. 4; amended: No. 10 of 2013 s. 42; No. 16 of 2017 s. 8.] 14B. Special eligible transactions (1) A class 1 eligible transaction is an eligible transaction the commencement date of which is not before 9 March 2001 and not after 8 October 2001 that is — (a) a contract for the purchase of a new home or a substantially renovated home; or (b) a comprehensive home building contract for a new home if — (i) the building work begins within 16 weeks after the commencement date, or any longer period that the Commissioner allows for delay caused by circumstances beyond the control of the parties; and (ii) the contract provides to the effect that the building work must be completed within 12 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 12 months after it begins; or (c) the building of a new home by an owner builder if the eligible transaction is completed before 1 May 2003. (1a) A class 2 eligible transaction is an eligible transaction the commencement date of which is not before 9 October 2001 and not after 31 December 2001 that is — (a) a contract for the purchase of a new home or a substantially renovated home; or (b) a comprehensive home building contract for a new home if — (i) the building work begins within 26 weeks after the commencement date, or any longer period that the Commissioner allows for delay caused by circumstances beyond the control of the parties; and (ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins; or (c) the building of a new home by an owner builder if the eligible transaction is completed before 1 January 2004. (1b) A class 3 eligible transaction is an eligible transaction the commencement date of which is not before 1 January 2002 and not after 30 June 2002 that is — (a) a contract for the purchase of a new home or a substantially renovated home; or (b) a comprehensive home building contract for a new home if — (i) the building work begins within 26 weeks after the commencement date, or any longer period that the Commissioner allows for delay caused by circumstances beyond the control of the parties; and (ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins; or (c) the building of a new home by an owner builder if the eligible transaction is completed before 1 July 2004. (2) A class 4 eligible transaction is an eligible transaction the commencement date of which is not before 14 October 2008 and not after 30 September 2009 that is a contract for the purchase of an established home. (3) A class 5 eligible transaction is an eligible transaction the commencement date of which is not before 14 October 2008 and not after 30 September 2009 that is — (a) a contract for the purchase of a new home or a substantially renovated home; or (b) a comprehensive home building contract for a new home if — (i) the building work begins within 26 weeks after the commencement date; and (ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins; or (c) the building of a new home by an owner builder if the eligible transaction is completed before the relevant date. (4A) A class 6 eligible transaction is an eligible transaction the commencement date of which is not before 1 October 2009 and not after the cut‑off date that is a contract for the purchase of an established home. (4B) A class 7 eligible transaction is an eligible transaction the commencement date of which is not before 1 October 2009 and not after the cut‑off date that is — (a) a contract for the purchase of a new home or a substantially renovated home; or (b) a comprehensive home building contract for a new home if — (i) the building work begins within 26 weeks after the commencement date; and (ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins; or (c) the building of a new home by an owner builder if the eligible transaction is completed before the relevant date. (4C) A class 8 eligible transaction is an eligible transaction the commencement date of which is not before 1 January 2017 and not after 30 June 2017 that is — (a) a contract for the purchase of a new home or a substantially renovated home; or (b) a comprehensive home building contract for a new home if — (i) the building work begins within 26 weeks after the commencement date; and (ii) the contract provides to the effect that the building work must be completed within 18 months after it begins or, if the contract does not provide for a completion date for the building work, it is completed within 18 months after it begins; or (c) the building of a new home by an owner builder if the eligible transaction is completed before the relevant date. (4) If the Commissioner is satisfied that a delay in building work is caused by circumstances beyond the control of the parties, the Commissioner may extend — (a) the period within which the building work is to begin under subsection (3)(b)(i), (4B)(b)(i) or (4C)(b)(i); or (b) the period within which the building work is to be completed under subsection (3)(b)(ii), (3)(c), (4B)(b)(ii), (4B)(c), (4C)(b)(ii), (4C)(c) or (6)(a). (5) For the purposes of this section, building work — (a) begins on — (i) the date when laying the foundations for the home begins; or (ii) another date the Commissioner considers appropriate in the circumstances of the case; and (b) is completed when the building is ready for occupation as a home. (6) The following eligible transactions are not special eligible transactions — (a) a contract for the purchase of a new home or a substantially renovated home on a proposed lot on a proposed plan of subdivision of land (including for a community titles scheme or amendment of a community titles scheme under the Community Titles Act 2018 or for a strata titles scheme or amendment of a strata titles scheme under the Strata Titles Act 1985) unless the contract provides to the effect that the building work must be completed before the relevant date or, if the contract does not provide for a completion date for the building work, it is completed before the relevant date; (b) a contract that the Commissioner is satisfied replaces a contract to purchase the same home, or replaces a comprehensive home building contract to build the same or a substantially similar home, if the replaced contract was made — (i) before 9 March 2001, in respect of a class 1, class 2 or class 3 eligible transaction; or (ii) before 14 October 2008, in respect of a class 4, class 5, class 6 or class 7 eligible transaction; or (iii) before 1 January 2017, in respect of a class 8 eligible transaction. [Section 14B inserted: No. 14 of 2001 s. 5; amended: No. 13 of 2003 s. 5; No. 27 of 2009 s. 5; No. 16 of 2017 s. 9; No. 30 of 2018 s. 141; No. 32 of 2018 s. 212.] Division 4 — Application for the grant 15. Application for grant (1) An application for a first home owner grant is to be made to the Commissioner. (2) The application — (a) is to be in a form approved by the Commissioner; and (b) is to contain the information required by the Commissioner. (3) An applicant must provide the Commissioner with any further information the Commissioner requires to decide the application. (4) Information provided by an applicant in or in relation to an application must, if the Commissioner so requires, be verified by statutory declaration or supported by other evidence required by the Commissioner. (5) The application may only be made within a period — (a) beginning on the commencement date of the transaction to which the application relates; and (b) ending 12 months after the completion of the transaction to which the application relates. (6) However, the Commissioner may allow an application to be made before the application period. (7) An applicant may, with the Commissioner's consent, amend an application. [Section 15 amended: No. 27 of 2009 s. 15.] 16. Interested persons (1) All interested persons must be applicants, unless such a person is excluded from the operation of this subsection by the regulations. (2) An applicant must be an interested person. (3) In this section — interested person, in relation to an application for a first home owner grant, means a person who is, or will be, on completion of the transaction to which the application relates, an owner of the relevant home. [Section 16 amended: No. 27 of 2009 s. 15.] 17. Application on behalf of person under legal disability (1) An application may be made on behalf of a person under a legal disability by a guardian. (2) For the purpose of determining eligibility, the person under the legal disability is taken to be the applicant. Division 5 — Decision on application 18. Commissioner to authorise payment of grant (1) If the Commissioner is satisfied that a first home owner grant is payable on an application, the Commissioner must authorise the payment of the grant. (2) Despite section 8(1)(b)(ii), the Commissioner may authorise the payment of a first home owner grant before the completion of the eligible transaction if the Commissioner is satisfied that — (a) there are good reasons for doing so; and (b) the interests of the State can be adequately protected by conditions requiring repayment of the grant if — (i) the transaction is not completed within a reasonable time; or (ii) on completion of the transaction, the total value of the transaction exceeds the cap amount that applies in respect of the transaction. (3) A payment authorised under subsection (2) is made on condition that, if the applicant becomes aware that the total value of the transaction exceeds, or will exceed, the cap amount that applies in respect of the transaction, the applicant must within 30 days after the day on which the applicant becomes so aware — (a) give written notice of that fact to the Commissioner; and (b) either repay the amount of the grant, or make an application under section 52(2) for the Commissioner to approve an arrangement for the repayment of the amount of the grant. (4) In the case of a joint application, each joint applicant is individually liable to comply with subsection (3)(a) and (b), but compliance by any one or more of the joint applicants is taken to be compliance by both or all of them. (5) The Commissioner may, by written notice, impose a penalty on an applicant if the applicant — (a) does not comply with subsection (3)(b) within the 30 day period mentioned in subsection (3); or (b) does not repay the amount of the grant in accordance with an arrangement approved for the purposes of subsection (3)(b). (6) The amount of a penalty imposed under subsection (5) is not to exceed the amount that the applicant is required to repay under subsection (3). (7) Subject to section 52, the amount of a penalty imposed under subsection (5) must be paid by the applicant within 28 days after the date on which notice of the penalty is given to the applicant. [Section 18 amended: No. 27 of 2009 s. 11.] 19. Amount of grant (1) In this section — amendment day means the day on which the Revenue Laws Amendment Act 2013 section 43 comes into operation; second amendment day means the day on which the Revenue Laws Amendment Act 2015 Part 2 Division 1 comes into operation. (2A) If the commencement date of an eligible transaction is before amendment day, the amount of a first home owner grant is the lesser of the following — (a) $7 000; (b) the consideration for the transaction. (2B) If the commencement date of an eligible transaction is on or after amendment day but before second amendment day, the amount of a first home owner grant is — (a) in relation to a transaction that is a contract for the purchase of an established home, the lesser of the following — (i) $3 000; (ii) the consideration for the transaction; or (b) in relation to any other transaction, the lesser of the following — (i) $10 000; (ii) the consideration for the transaction. (2CA) If the commencement date of an eligible transaction is on or after second amendment day, the amount of a first home owner grant is the lesser of the following — (a) $10 000; (b) the consideration for the transaction. (2C) Despite subsections (2B) and (2CA), subsection (2A) applies to an eligible transaction with a commencement date on or after amendment day if the Commissioner is satisfied that the transaction has replaced — (a) a contract made before amendment day to purchase the same home; or (b) a comprehensive home building contract made before amendment day to build the same or a substantially similar home. (2) Despite anything else in this section, the amount of a first home owner grant for an eligible transaction that is a special eligible transaction within the meaning of section 14A is the lesser of the following — (a) the consideration for the special eligible transaction; (b) the relevant amount. (3) In subsection (2) — relevant amount means — (a) in the case of a class 1 or class 2 eligible transaction within the meaning of section 14B — $14 000; or (b) in the case of a class 3 eligible transaction within the meaning of section 14B — $10 000; or (c) in the case of a class 4 eligible transaction within the meaning of section 14B — $14 000; or (d) in the case of a class 5 eligible transaction within the meaning of section 14B — $21 000; or (e) in the case of a class 6 eligible transaction within the meaning of section 14B — $10 500; or (f) in the case of a class 7 eligible transaction within the meaning of section 14B — $14 000; or (g) in the case of a class 8 eligible transaction within the meaning of section 14B — $15 000. [Section 19 amended: No. 14 of 2001 s. 6; No. 13 of 2003 s. 6; No. 27 of 2009 s. 6 and 15; No. 10 of 2013 s. 43; No. 27 of 2015 s. 7; No. 16 of 2017 s. 10.] 20. Payment of grant (1) A first home owner grant is to be paid by electronic funds transfer, by cheque or in any other way the Commissioner thinks appropriate. (2) A first home owner grant is to be paid to — (a) the applicant; or (b) another person to whom the applicant directs in writing that the grant be paid. 21. Payment in anticipation of compliance with residence requirement (1) The Commissioner may authorise payment of a first home owner grant — (a) in anticipation of compliance with the residence requirements; or (b) if the requirement under section 13(4) has been complied with, in anticipation of compliance with the requirement under section 13(1), if the Commissioner is satisfied that each applicant intends to comply with those requirements, or that requirement, to the extent that the applicant is required to do so. (2) A payment authorised under subsection (1) is made on condition that, if an applicant — (a) does not comply with the requirement under section 13(4); or (b) becomes aware that the requirement under section 13(4) will not be complied with; or (c) having complied with the requirement under section 13(4) — (i) does not comply with the requirement under section 13(1); or (ii) becomes aware that the requirement under section 13(1) will not be complied with, the applicant must within 30 days after the relevant day — (d) give written notice of that fact to the Commissioner; and (e) either repay the amount of the grant, or make an application under section 52(2) for the Commissioner to approve an arrangement for the repayment of the amount of the grant. (3) In subsection (2) — relevant day means — (a) for subsection (2)(a) — the day after the day on which the take‑up period ends; (b) for subsection (2)(b) — the day on which the applicant first becomes aware that the requirement under section 13(4) will not be complied with; (c) for subsection (2)(c)(i) — the day on which the applicant stops using the home as the applicant's principal place of residence; (d) for subsection (2)(c)(ii) — the day on which the applicant first becomes aware that the requirement under section 13(1) will not be complied with. (4) In the case of a joint application, each joint applicant is individually liable to comply with subsection (2)(d) and (e), but compliance by any one or more of the joint applicants is taken to be compliance by both or all of them. (5) The Commissioner may, by written notice, impose a penalty on an applicant if the applicant — (a) does not comply with subsection (2)(e) within the 30 day period mentioned in subsection (2); or (b) does not repay the amount of the grant in accordance with an arrangement approved for the purposes of subsection (2)(e). (5a) The amount of a penalty imposed under subsection (5) is not to exceed the amount that the applicant is required to repay under subsection (2). (6) Subject to section 52, the amount of a penalty imposed under subsection (5) must be paid by the applicant within 28 days after the date on which notice of the penalty is given to the applicant. [Section 21 amended: No. 13 of 2003 s. 7; No. 52 of 2004 s. 11.] 22. Commissioner may impose conditions (1) The Commissioner may authorise the payment of a first home owner grant on conditions the Commissioner considers appropriate. (2) A condition imposed by the Commissioner (under this section or another provision of this Act) may require a person on whose application the first home owner grant is paid — (a) to give written notice of non‑compliance with the condition within a period stated in the condition; and (b) to repay the whole or part of the amount of the grant within a period stated in the condition. (3) In the case of a joint application, each joint applicant is individually liable to comply with subsection (2)(a) and (b), but compliance by any one or more of the joint applicants is taken to be compliance by both or all of them. (4) A person who fails to comply with a condition imposed by the Commissioner (under this section or another provision of this Act) commits an offence. Penalty: $20 000. [Section 22 amended: No. 16 of 2017 s. 11.] 23. Death of applicant (1) An application for a first home owner grant does not lapse because an applicant dies before the application is decided. (2) If an applicant dies before the application is decided, the following provisions apply — (a) if the deceased was one of 2 or more applicants and one or more applicants survive, the application is to be dealt with as if the surviving applicants were the sole applicants; (b) in any other case, a first home owner grant, if payable on the application, is to be paid to the estate of the deceased. (3) If the deceased applicant — (a) had not complied with either of the residence requirements; or (b) had complied with the requirement under section 13(4) but had not complied with the requirement under section 13(1), but the Commissioner is satisfied that the applicant intended to do so, then the residence requirements are satisfied. [Section 23 amended: No. 52 of 2004 s. 12.] 24. Power to correct decision (1) If the Commissioner decides an application and is later satisfied, independently of an objection under this Act, that the decision is incorrect, the Commissioner may vary or reverse the decision. (2) If, before a first home owner grant is paid to an applicant, the Commissioner is satisfied that — (a) the decision to authorise the payment is incorrect; and (b) the reversal of the decision would prejudice the applicant or another person because of having acted in reliance on that decision, the Commissioner may authorise the payment to be made on condition that the applicant must within the period stated in the condition repay the amount of the grant. (3) Subject to subsection (4), a decision cannot be varied or reversed under this section more than 5 years after it was made. (4) If the Commissioner is satisfied that a decision was made on the basis of false or misleading information, the decision may be varied or reversed under this section at any time. 25. Notice of decision (1) When the Commissioner decides an application, or decides to vary or reverse an earlier decision on an application, the Commissioner must give the applicant written notice of the decision. (2) If the decision is to authorise the payment of a first home owner grant without conditions, the payment of the grant is sufficient notice of the decision. (3) If the decision is to refuse an application, or to vary or reverse an earlier decision on an application, the Commissioner must state in the notice the reasons for the decision. Division 6 — Objections and review [Heading amended: No. 55 of 2004 s. 374.] Subdivision 1 — Definitions 26. Terms used In this Division — decision on the application, in relation to an application for a first home owner grant, includes — (a) a decision to vary or reverse an earlier decision; and (b) a requirement under section 51(1) to repay an amount paid on the application; and (c) a requirement to repay an amount paid on an application because of a failure to comply with a condition referred to in section 18(3) or 21(2); and (d) an imposition of a penalty under section 18(5), 21(5) or 51(2) or (3); and (e) a requirement under section 52A(1) to pay an amount of legal costs incurred by the Commissioner; objector means a person who makes an objection under section 27. [Section 26 amended: No. 13 of 2003 s. 8; No. 27 of 2009 s. 12 and 16; No. 16 of 2017 s. 12.] Subdivision 2 — Objections 27. Right to object and procedure for making objections (1) An applicant for a first home owner grant who is dissatisfied with the Commissioner's decision on the application may object to the decision. (2) An objection — (a) is to be in writing; and (b) is to set out fully and in detail the grounds of the objection; and (c) is to be lodged with the Commissioner. 28. Time for lodging objection (1) An objection to a decision on the application is to be lodged — (a) within 60 days after the date on which notice of the decision is given to the objector; or (b) in the case of a class 4, class 5, class 6 or class 7 eligible transaction within the meaning of section 14B, within 60 days after the later of — (i) the date on which notice of the decision is given to the objector; or (ii) the day on which the First Home Owner Grant Amendment Act 2009 receives the Royal Assent; or (c) in the case of a class 8 eligible transaction within the meaning of section 14B, within 60 days after the later of — (i) the date on which notice of the decision is given to the objector; or (ii) the day on which the First Home Owner Grant Amendment Act 2017 receives the Royal Assent. (2) However, the Commissioner may, on application by the applicant, extend the time for lodging an objection. (3) An application for an extension of time — (a) must be made within 12 months after the day on which the objection was to have been lodged under subsection (1), but may be made before or after that day; and (b) must set out in detail the grounds on which the applicant asks for an extension of time. [Section 28 amended: No. 27 of 2009 s. 7; No. 32 of 2012 s. 29; No. 16 of 2017 s. 13.] 29A. Relationship with Duties Act 2008 and Taxation Administration Act 2003 (1) If, in relation to an application and a decision on the application — (a) the Commissioner reassesses the amount of duty chargeable under the Duties Act 2008 on the transfer of the dutiable property to which the application relates on the basis that the transfer is not chargeable at a concessional rate of duty (under the Duties Act 2008 Chapter 2 Part 6 Division 3); and (b) notice of the reassessment is issued on a day that is after the day on which notice of the decision under this Act is given, the 60 day period referred to in section 28(1) of this Act and the 12 month period referred to in section 28(3) of this Act are to be increased by the number of days in the period commencing on the day after the day on which notice of the decision under this Act was given and ending on the day on which notice of the reassessment was issued. (2) If, in relation to an application and a decision on the application — (a) an applicant has made an objection to the decision under section 27; and (b) the Commissioner reassesses the amount of duty chargeable under the Duties Act 2008 on the transfer of the dutiable property to which the application relates on the basis that the transfer is not chargeable at a concessional rate of duty (under the Duties Act 2008 Chapter 2 Part 6 Division 3), the applicant is taken to have lodged an objection under the Taxation Administration Act 2003 to the reassessment. (3) If an applicant is, by subsection (2), taken to have lodged an objection under the Taxation Administration Act 2003, the objection is — (a) taken to comply with the requirements of section 35 and section 36(1) or (2) of that Act; and (b) taken to have been lodged on the later of — (i) the day on which the objection to the Commissioner's decision on the application is lodged under this Act; and (ii) the day on which notice of a reassessment of duty chargeable under the Duties Act 2008 on the transfer is issued. (4) If, in relation to an application and a decision on the application — (a) an applicant has made an application under section 28(2) of this Act for an extension of time for lodging an objection to the decision; and (b) the decision means that the transfer of the dutiable property to which the application relates is not chargeable at a concessional rate of duty (under the Duties Act 2008 Chapter 2 Part 6 Division 3), then, if the extension of time is granted, and the applicant makes an objection to the decision under section 27 of this Act, subsection (2) has effect in relation to the Duties Act 2008 and the Taxation Administration Act 2003 despite the applicant not having made an application under the Taxation Administration Act 2003 section 36(5) for an extension of time for lodging an objection to any reassessment that the Commissioner has made, or will make, of duty chargeable on the transfer. (5) If, in relation to an application and a decision on the application — (a) an applicant has made an objection to the decision under section 27; and (b) the Commissioner reassesses the amount of duty chargeable under the Duties Act 2008 on the transfer of the dutiable property to which the application relates on the basis that the transfer is not chargeable at a concessional rate of duty (under the Duties Act 2008 Chapter 2 Part 6 Division 3); and (c) notice of the reassessment is issued on a day that is after the day on which the applicant made the objection referred to in paragraph (a), the 90 day and 120 day periods referred to in section 30A are to be increased by the number of days in the period commencing on the day after the day on which the objection was lodged with the Commissioner under this Act and ending on the day on which notice of the reassessment was issued. (6) If, in relation to an application and a decision on the application, an applicant — (a) makes an objection to the decision under section 27; and (b) makes an objection under the Taxation Administration Act 2003 to any reassessment that the Commissioner has made, or will make, of duty chargeable under the Duties Act 2008 on the transfer of the dutiable property to which the application relates, the objection under the Taxation Administration Act 2003 is taken to have been lodged on the day determined under subsection (3)(b). (7) If a term used in this section is given a meaning in the Duties Act 2008 or the Taxation Administration Act 2003, it has the same meaning in this section unless the contrary intention appears. (8) In this section, a reference to the transfer of dutiable property includes a reference to an agreement for the transfer of the property. [Section 29A inserted: No. 32 of 2012 s. 30.] 29. Consideration of objection (1) The Commissioner must consider an objection and must make a decision on the objection on the basis of — (a) the grounds set out in the written objection and any other relevant written material submitted by the objector; and (b) any information obtained by the Commissioner in the course of investigating the objection. (2) The onus of establishing that the decision on the application to which an objection relates is incorrect lies on the objector. 30A. Time limit for making decision on objection (1) The Commissioner must make a decision on an objection within the decision period calculated under subsection (2). (2) The decision period is the initial period of 90 days beginning on the day the objection is lodged with the Commissioner, plus the number of days equal to the number of days the Commissioner needs (whether the needed days fall during or after the initial 90 day period) — (a) to obtain from the objector information that the Commissioner reasonably requires to make a decision on the objection; or (b) to consider any information provided by the objector after the objection was lodged; or (c) to obtain any advice and assistance from an external agency that the Commissioner reasonably requires to make a decision on the objection. (3) The Commissioner must notify the objector, before the end of the initial 90 day period, of any periods by which the decision period has been extended up to the time of notification and, if further delays extending the decision period occur after the initial notification, must keep the objector reasonably informed about the extent and the reasons for the further delays. (4) If the Commissioner fails to make a decision on an objection within 120 days after the day that the objection was lodged with the Commissioner, the objector may, by written notice given to the Commissioner, require the Commissioner to apply to the State Administrative Tribunal for directions as to any or all of the matters referred to in this section, including but not limited to — (a) the length of the decision period; (b) the time for the objector to comply with a request for information; (c) the information to be provided by the objector; (d) the time for the Commissioner to seek advice and assistance from an external agency. (5) On receiving a request under subsection (4), the Commissioner must apply to the State Administrative Tribunal for those directions within 14 days after the day on which the Commissioner was given the written notice. (6) Non‑compliance with subsection (1) does not invalidate a decision on an objection. [Section 30A inserted: No. 32 of 2012 s. 31.] 30. Decision on objection (1A) In this section — approved, in relation to a date for a payment or repayment, means the date, on or after the date of the decision on the objection, on which the Commissioner approves the payment or repayment. (1) The Commissioner may decide an objection by confirming, varying or reversing the decision on the application to which the objection relates. (2) The Commissioner must give the objector written notice of the decision on the objection and, if the objection is disallowed, the reasons for the decision on the objection. (3) If, as a result of a decision on an objection, a decision not to authorise the payment of a first home owner grant is reversed, interest at the prescribed rate is payable on the amount of the grant from the date of the decision not to authorise the payment to the date approved for the payment. (4) If, as a result of a decision on an objection, an amount of a grant repaid by an applicant is to be re