Australian Capital Territory
Deferral of Duty – For transactions dated on or after 1 September 2013
Application Form and Lodgement Guide

Notes
•	Use this application form if the date of the eligible transaction is on or after 1 September 2013.
•	Do not use this application if your transaction date is on or before 31 August 2013.
•	Applicants must provide all requested information and complete all sections of the form relevant to them.  Incomplete forms and/or documentation may result in the application being denied. If there are more than two applicants a second form must be attached. 
•	If you are applying for the Deferral of Duty and the First Home Owner Grant, and have already lodged your First Home Owner Grant application with an approved agent please advise ACT Revenue staff upon lodgement.
•	If you are applying for the First Home Owner Grant and the Home Buyer Concession Scheme, as a minimum you must supply the required documentation for the Home Buyer Concession Scheme. 
•	Before lodging the application, remove pages 1 to 7 of the lodgement guide and keep for your reference. 

Lodgement Guide

The information in this lodgement guide is for general guidance only. It should not be relied upon to address every aspect of Deferral of Duty and should not be lodged with your application.

When to lodge your application

An application must be lodged with the ACT Revenue Office by the date the duty must be paid.  Duty is payable within 90 days of the grant, transfer or agreement, whichever is earlier or, for an Off the Plan agreement within 14 days if one of the events happen under section 16A of the Duties Act 1999.   Late applications will only be considered if you can show it was unduly onerous to lodge on time (see Revenue Circular DAA012.1).

Eligibility criteria

•	All applicants must be eligible for the Home Buyer Concession Scheme (HBC) or the First Home Owner Grant (FHOG) or if purchasing an established property, would have been eligible for the FHOG under the First Home Owner Grant Act 2000 (the Act) except for the requirement under section 12B of the Act that the property be new or substantially renovated.
•	At least one applicant must occupy the home as their principal place of residence for a continuous period of 12 months starting within 1 year of completion of the eligible transaction or issue of the Certificate of Occupancy.
•	Application for deferral of duty will only be considered where the market value or purchase price (whichever is the greater) is equal to or below the relevant HBC upper threshold.  
•	The minimum amount of duty that can be deferred is $1,000.

Conditions of deferral of duty

•	The maximum term of the deferral of duty is for a period of five years after the day of the dutiable transaction taking place.  Repayment of the unpaid duty and any interest accrued and accruing must be paid in full within ten years after the day of the dutiable transaction taking place.
•	Applicants agree that by making an application for deferral of duty, upon approval, they have entered into a time payment arrangement under section 52 of the Taxation Administration Act 1999 to repay the deferred duty and any accrued interest by way of instalments as determined by the Commissioner for ACT Revenue.
•	Simple interest will accrue on the deferred duty arrangement from the date the duty is payable and will continue to accrue until the deferred duty is paid in full.  Interest is calculated daily at the market rate under section 26 (2) of the Taxation Administration Act 1999.
•	Applicants may make voluntary repayments over and above the instalment amount at any time.   
•	Applicants must acknowledge that any outstanding amounts will be held as a charge against the subject property.
•	Where the applicants are approved for a deferral of duty, a time payment arrangement under section 52 of the Taxation Administration Act 1999 is deemed to have commenced. If the approved applicants fail to make an instalment before or on the due date, the Commissioner for ACT Revenue may recover the whole of the outstanding amount of duty at the time of non-payment, including any interest owing.
•	For the purposes of section 97 of the Taxation Administration Act 1999, applicants must consent to the display of any outstanding amount in connection with this agreement on any Certificate of Rates, Taxes and Other Charges produced in relation to the subject property.
•	All outstanding deferred duty and interest must be paid in full prior to the subject property being sold or transferred to another party.    
•	Applicants must notify the ACT Revenue Office within 14 days of any change to their address or any other detail relevant to their application. 
•	Applicants will be notified in writing of the outcome of their application together with any conditions that will form part of the deferral of duty.  
•	If an applicant is approved for deferral of duty but is subsequently determined not to have met the eligibility criteria, the Commissioner for ACT Revenue may issue an amended duty assessment.  An amended assessment may result in interest and penalties being imposed together with the requirement for the applicant to immediately pay all outstanding amounts.  
•	Applicants must acknowledge that they have had the opportunity to obtain independent financial advice prior to signing their application for deferral of duty.  

When you must move in and for how long

•	At least one applicant must start occupying the home within 1 year after completion of the eligible transaction or issue of the Certificate of Occupancy.
•	At least one applicant must reside in the home as their principal place of residence for a continuous period of at least 12 months.  
•	Applicants must satisfy the Commissioner that they have met the residency requirements and may be required to prove residency by providing documentary evidence of their period of occupancy.  
•	Applicants who do not satisfy the residency requirements must notify the Commissioner in writing within 14 days of the notifiable event.

Notifiable Event	Notification Timeframe	
Failing to comply with the residency requirements
	Within 14 days of the earlier of the date:
•	by which the applicants were required to have taken occupation of the home; or
•	on which it became apparent that the applicants would not comply with the residency requirements during the period allowed for compliance.	
Terms used

Applicant	An individual at least 18 years old who, on completion of the purchase of the subject vacant land or property, will be an owner of that vacant land or property	
Approved agent	An organisation (including a financial institution) approved by the ACT Revenue Office that processes applications for the First Home Owner Grant.  An approved agent is not authorised by the ACT Revenue Office to offer any advice or assistance on the conditions of eligibility for the First Home Owner Grant or on the completion of the application for the First Home Owner Grant.	
Certified copy	A true copy of an original document that has been sighted and certified by an authorised person* and annotated as follows: ‘I certify that I have sighted the original document and this is a true copy of it’ or words to that effect.  The certification must have the certifier’s name, title, registration number (if applicable) and be signed and dated.
*An authorised person includes a legal practitioner, justice of the peace, magistrate, notary public, police officer, dentist, veterinary practitioner, pharmacist, certified practising accountant, Member of Parliament, minister of religion, medical practitioner.	
Commissioner	Commissioner for ACT Revenue.	
Consideration	The purchase price.	
Domestic partner	See Legislation Act 2001 section 169.	
Dutiable transaction	Has the same meaning as in the Duties Act 1999.	
Eligible person	An eligible home buyer under the Home Buyer Concession Scheme; or is eligible for a First Home Owner Grant (FHOG) under the First Home Owner Grant Act 2000 (the Act) or an applicant who would be eligible for the FHOG under the Act except for the requirement under section 12B of the Act that the property be new or substantially renovated.	
Eligible property	Means a residential lease the value of which is not more than the upper property value threshold under the Home Buyer Concession Scheme.	
Eligible transaction	A contract to purchase an eligible property signed on or after 1 September 2013.  	
Individual	A natural person, not a company or an incorporated body.	
Home	A building, affixed to land, that may be lawfully used as a place of residence and that the Commissioner is satisfied is a suitable building for use as a place of residence. 	

Notifiable event	An event that occurs when any part of the eligibility criteria is not met.  Applicants are required by law to notify the Commissioner in writing within 14 days of becoming aware of a notifiable event.  	
Off the plan  
	An agreement for the sale or transfer of dutiable property that is, or includes, land where a residence is to be erected or developed before completion of the sale or transfer.	
Permanent resident	A person who holds a permanent residency visa under section 30 of the Migration Act 1958 (Cth) or a New Zealand citizen who holds a special category visa under section 32 of the Migration Act 1958.	
Principal place of residence	The home you primarily reside in.  The most important characteristic of a principal place of residence is that the person is living in the residence on an ongoing and permanent basis as the person’s settled or usual home.  When the occupation is transient, temporary or of a passing nature, or the occupation is for some other purpose, this is not sufficient to establish occupation as a principal place of residence.	
Related person or associated person	See dictionary in the Duties Act 1999.	
Relevant interest	A person who will have a legal entitlement to the property.  Each person acquiring a relevant interest must be listed as an applicant on the application form. 	
Residential property	Land in Australia on which there is a building that is lawfully occupied as a place of residence or that is suitable for occupation as a place of residence.  This includes houses, townhouses, units, flats, duplexes, converted warehouses, fixed moveable homes.	
Simple interest	Interest that accrues only on the principal balance of the deferred duty and not on any accrued interest.	
Time payment arrangement	An agreement entered into by all applicants to pay all outstanding deferred duty and interest by the specified due date and in the specified manner	
Title search	A search on the land that shows the names of the registered owners.  A title search can be obtained from the ACT Office of Regulatory Services.	
Valuer	A person who is qualified to make valuations for the class of property in question.	

Required documents 

•	Required if applying for Deferral of Duty via the Home Buyer Concession Scheme 	

•	Completed Conveyance Lodgement form*
•	Original exchanged Contract for sale *
•	Original Transfer form*
•	Completed Duty Deferral application form 
•	Completed Home Buyer Concession form and Supporting documentation (Please refer to the guide and checklist of the Home Buyer Concession application)
	
* If you are employing the services of a conveyancing solicitor please ensure you liaise with them first in regards to the listed required documentation.
Note: If you are applying for the First Home Owner Grant and the Home Buyer Concession Scheme, as a minimum you must supply a completed Home Buyer Concession application along with the required documentation.	

•	
Required if applying for Deferral of Duty via the First Home Owner Grant Scheme for new and substantially renovated properties	

•	Completed Conveyance Lodgement form*
•	Original exchanged Contract for sale *
•	Original Transfer form*
•	Completed Duty Deferral application form 
•	First Home Owner Grant UIN reference number
	
* If you are employing the services of a conveyancing solicitor please ensure you liaise with them first in regards to the listed required documentation.

If you are applying for the First Home Owner Grant and the Home Buyer Concession Scheme, as a minimum you must supply a completed Home Buyer Concession application along with the required documentation.

Note: If you have lodged your First Home Owner Grant application with an approved agent please contact them for a First Home Owner Grant reference number in the first instance.	

•	Required if applying for Deferral of Duty and purchasing an established property	

Note: At least one applicant must be an Australian citizen or permanent resident at the time of application.

•	Completed Conveyance Lodgement form*
•	Original exchanged Contract for sale*
•	Original Transfer form*
•	Completed Deferral of Duty application form 
•	Certified copy of at least one document for category 1 
•	Certified copy of at least one document for category 2 
•	Certified copy of at least one document for category 3  
•	Certified copy of at least one document for category 4  

* If you are employing the services of a conveyancing solicitor please ensure you liaise with them first in regards to the listed required documentation.	

Supporting evidence - required only if purchasing an established property

All applicants and their domestic partners purchasing an established property must lodge certified copies for each of the four proof of identity categories. 

•	A single document cannot be used for more than one category.  
•	Applicants who are unable to provide a certified copy of a document from a category or categories should contact the ACT Revenue Office to discuss their circumstances.

•	Category one – Certified evidence of citizenship or permanent residency	
Note: At least one applicant must be an Australian citizen or permanent resident at the time of application.

If born in Australia:
•	Australian birth certificate issued by Registrar of Births, Deaths and Marriages^ (Birth Extracts and Passports are not acceptable).
	
Note: There are no exceptions to this requirement if born in Australia 

If born overseas:
•	Passport – current*^   and
Record of immigration status (if current passport is not an Australian passport):
•	Australian Citizenship Certificate^ or
•	Permanent residency certificate (Form 164) issued by the Department of Immigration^ or
•	Permanent residency visa^** or
•	New Zealand Passport.

* If the current Passport is an overseas passport also provide one of the “Record of Immigration Status” documents.  If born overseas and you do not have a current passport you must provide a record of immigration status.

^ Evidence of Change of Name is required if the name on any document is different from the name of the applicant (e.g. Change of Name Certificate, Deed Poll Certificate, Marriage Certificate, Birth Certificate, Divorce Certificate).

**Electronic visas printed offline must be accompanied by a statutory declaration made by the relevant applicant stating it is a true and correct copy of the original document provided online.

If separated from your spouse, provide a statutory declaration with your former partner’s name, date of birth, date of marriage, date of separation, current address (if known) and statement to the effect that you do not live together and have no intention of cohabitation.	
•	Category two – Certified evidence of photo identity 	
•	Australian driver’s licence^ – current learner’s permit or provisional licence (preferred document)
•	Passport – current^ - lapsed passports will not be accepted
•	Firearms licence – current^
•	Photo ID from place of work

^ Evidence of Change of Name is required if the name on any document is different from the name of the applicant (e.g. Change of Name Certificate, Deed Poll Certificate, Marriage Certificate, Birth Certificate, Divorce Certificate).	
•	Category three – Certified evidence that the applicant resides in Australia	
•	Medicare card^ (preferred document)
•	Motor vehicle registration
•	Centrelink or Department of Veterans’ Affairs card^
•	Security guard/crowd control licence^
•	Tertiary education institution ID card^

^ Evidence of Change of Name is required if the name on any document is different from the name of the applicant (e.g. Change of Name Certificate, Deed Poll Certificate, Marriage Certificate, Birth Certificate, Divorce Certificate).	
•	Category four – Certified evidence of the applicant’s residential address	
•	Utility documents showing applicant’s name and current residential address (preferred document)
•	Insurance policy showing applicant’s name and current residential address
•	Loan documents from a financial institution (showing the purchase property address as security)	

False or misleading information and penalties

Compliance investigations	
The ACT Revenue Office conducts ongoing investigations to ensure that applicants comply with all conditions.  All applications are rigorously reviewed, and checks made of former home ownership by any applicant in the ACT and interstate, together with a title search of property details.  Further checks are made of domestic partner status and ACT Planning and Land Authority records.  A compliance check generally takes place after the Duty Deferral has been granted and includes verification that the residency requirements have been met.	
Giving false or misleading information in a serious offence (section 338 Criminal Code 2002)	

Your rights	
If you wish to obtain more information about a decision, you may apply in writing to the Commissioner within 28 days after the date of the decision by post to PO Box 293, Civic Square ACT 2608 or by email using the feedback form at http://www.revenue.act.gov.au/functions/feedback_form. 
If you wish to object to a decision, you must apply in writing to the Commissioner by post to PO Box 293 Civic Square ACT 2608 or by email to DTRevenueObjections@act.gov.au within 60 days after the date of service of the decision.  The application must state clearly your reasons for objecting and be accompanied by the prescribed fee of $64.  You bear the burden of showing that your objection should be upheld.  An objection is determined by a senior officer who is independent of the original decision-maker on the basis of the information provided in the objection and by the decision-maker.  Additional information may be requested to assist in determining the objection.  The Commissioner will give you notice in writing of the determination of your objection.  
If you wish to seek a review of the determination of your objection, you must apply in writing to the ACT Civil and Administrative Tribunal (the ACAT) within 28 days of the date of the determination.  The application must state clearly your reasons for seeking a review.  Contact the ACAT Registry for further information.  	

Privacy statement		
All information collected by the ACT Revenue Office is protected by secrecy provisions in Acts administered by the Office and only used for the purposes of those Acts.  In addition, personal information provided to the ACT Revenue Office is protected by the Privacy Act 1988 (Cth).  Information (including personal information) is not disclosed to any third party unless authorised by law or with the consent of the person involved.	

Contact details		
Telephone | Fax	T: (02) 6207 0028            F: (02) 6207 0026	
Street address	Canberra Nara Centre
Corner of London Circuit and Constitution Avenue
Canberra City 	
Postal address	PO Box 293
Civic Square  ACT  2608	
Office hours	9:00 am to 5:00 pm Monday, Tuesday, Thursday and Friday
10:30 am to 5:00 pm Wednesday	
Website	www.revenue.act.gov.au  	

	   ACT Revenue Office
 ABN: 45 096 207 205	

Deferral of Duty Application Form   
For transactions dated on or after 1 September 2013

Applicant details – Section 1	

	Applicant 1 (Contact Applicant)		Applicant 2/Domestic Partner	
Title	 Mr  Mrs  Miss  Ms  Dr		 Mr  Mrs  Miss  Ms  Dr	
First name
Middle name(s)
Family name				

Current residential address	Street number
		Street number
	
	Street name
		Street name
	
	Suburb
		Suburb
	
	State
	Postcode
		State
	Postcode
	
Daytime telephone	(     )		(      )	
Mobile number	Mobile		Mobile	

Property details – Section 2	
Suburb	Section	Block	Unit	Purchase price (Consideration)	Market value 	
				$	$	
Street address		

Note:     If the buyer and seller are related or associated parties, attach a qualified valuer’s report to substantiate the current market value of the property.  Also attach original document for stamping.	
Date of grant/transfer or agreement for transfer (whichever is first)	      /       /       	

Eligibility criteria – Section 3	
1.	Have you or your domestic partner applied for the First Home Owner Grant? 
Applicants applying for the First Home Owner Grant on new or substantially renovated properties must also complete sections 5 and 6 of this form. 	Yes    No	
2.	Have you or your domestic partner applied for the Home Buyer Concession? 
Applicants applying for the Home Buyer Concession must also complete sections 5 and 6 of this form.	Yes    No	
3.	Are you or your domestic partner purchasing an established property? 
Applicants applying for Duty Deferral under the First Home Owner Grant criteria for established properties must also complete sections 4, 5 and 6 of this form.	Yes    No	
Note:  If you answered no to questions 1 or 2 above you must also complete the appropriate FHOG or HBC application form and provide the required documentation. If you answered yes to question 3 you must be eligible for the FHOG under the First Home Owner Grant Act 2000 (the Act) except for the requirement under section 12B of the Act that the property be new or substantially renovated. 	

Eligibility declaration by applicants purchasing established property  - Section 4
Only complete this Section if you are purchasing an established property               	
		
Does the applicant(s) and/or their domestic partner declare that he/she has never received a grant under the First Home Owner Grant Act 2000 anywhere in Australia?	
Yes    	
No	
Does each applicant and their domestic partner declare that before 1 July 2000 he/she has never owned a residential property anywhere in Australia either jointly, separately or with some other person?
Note:  Applicants are not eligible for the deferral of duty if they or their domestic partner have held a relevant interest in residential property prior to 1 July 2000, even if they have never occupied the property.	Yes    	No	
Does each applicant and their domestic partner declare that he/she has never occupied residential property anywhere in Australia in which they acquired a relevant interest either jointly, separately or with some other person, on or after 1 July 2000 but before 1 January 2004? 	Yes    	No	
Does each applicant and their domestic partner declare that he/she has never occupied residential property anywhere in Australia for a continuous period of at least 6 months in which they acquired a relevant interest either jointly, separately or with some other person, on or after 1 January 2004? 	Yes    	No	
Is each applicant an individual (e.g. not a company or trust except a trustee for a person with a legal disability) and at least 18 years of age?	Yes    	No	
Is at least one applicant an Australian citizen or permanent resident at the time of making the application?	Yes    	No	
Will at least one applicant be occupying the home as their principal place of residence for a continuous period of at least 12 months, with the period of occupation starting within 1 year after the completion date of the eligible transaction?  	Yes    	No	

Payment instalment options – Section 5
Please tick one box out of the following two options	
Commence instalment payments for deferred duty within 90 days from the date of the dutiable transaction so as to repay the total amount of duty plus accrued interest within 10 years of the date of the dutiable transaction.		
Defer the first instalment payment of deferred duty for a maximum period of five years from the date of the dutiable transaction and then repay the total amount of duty plus accrued interest by further instalments within 10 years from the date of the dutiable transaction.		
Note:  Applicants may make voluntary repayments over and above the instalment amount at any time.	

Declaration and undertaking – Section 6	
I/We declare that: 
1.	I/we have completed the application form and declare that all information in this application and in any supporting documentation is true and correct and to the best of my/our knowledge, no information relevant to the consideration of this application has been omitted. All copies of documents attached in support of this application are a true copy of the original document;
2.	signing this form constitutes an application for deferral of duty;
3.	all applicants are over 18 years of age; 
4.	I/we have read and understood the terms and conditions set out in this form;  
5.	I/we have had the opportunity to obtain independent financial advice prior to signing this form;
6.	I/we have completed all relevant Sections of this form; 
7.	for the purposes of section 97 of the Taxation Administration Act 1999 and section 14 of the Privacy Act 1988 (Cth), I/we consent to any outstanding amount in connection with this agreement being displayed in any Certificate of Rates, Taxes and Other Charges produced by the ACT Revenue Office in relation to the subject property;
8.	I/we will be residing in the home to which this application relates as my principal place of residence for a continuous period of at least 12 months, with the period of occupation starting within 1 year after the completion date of the eligible transaction or issue of Certificate of Occupancy;  
9.	I/we authorise the ACT Revenue Office to access and exchange information about me to verify my eligibility for the First Home Owner Grant with the approved agent (where applicable), State, Territory and Australian Government agencies, and commercial organisations, as permitted by law; and
10.	I/we understand that the approved agent is not authorised by the ACT Revenue Office to offer any advice or assistance on the conditions of eligibility for the First Home Owner Grant, or on the completion of this application.
I/We understand and agree that:
1.	as part of this application for a deferral of duty, approval of this application constitutes a time payment arrangement   under section 52 of the Taxation Administration Act 1999;
2.	if applying under the Home Buyer Concession Scheme and/or the First Home Owner Grant the information provided on the Home Buyer Concession and/or First Home Owner Grant Application Forms may be used by the ACT Revenue Office to determine our eligibility for a deferral of duty; 
3.	in the event that an application for deferral of duty is approved, and it is subsequently determined that the applicants have not met the eligibility criteria the Commissioner for ACT Revenue may issue an amended duty assessment.  An amended duty assessment may result in interest and penalties being imposed together with the requirement for the applicant to immediately pay all outstanding amounts;
4.	any outstanding amounts in respect of deferred duty and interest will be held as a charge against the subject property;
5.	all outstanding deferred duty and interest must be paid in full prior to the subject property being sold or transferred to another party; and
6.	giving false or misleading information is a serious offence (Section 338, Criminal Code 2002).	

Note:   All applicants and their domestic partners must sign the Declaration

		Applicant 1	Applicant 2/Domestic Partner	
Name			
Signature			
Date			
Witness signature 
			
Witness - Full name and address 
(A witness must not be an applicant or a domestic partner of an applicant and must not be related to the applicant or his/her partner)	Name 	Name 	
	Street number/name 	Street number/ name 	
	Suburb 	Suburb 	
	State                                Postcode  	State                             Postcode  	

Office Use Only	Delegate name:
Signature:
Date:	FHOG UIN:	
		HBC REF:	
	Approved:	Rejected:	Compliance check:	Rates Account No:	

Checklist
Complete the checklist to ensure the required supporting documents are attached to your application.  
To ensure your application is processed in a timely manner, ensure it is fully completed, signed and dated.  

Your application will not be accepted if it is not fully completed and/or the required supporting documents are not attached.  Additional documents may be requested after lodgment of your application.

Required if applying for the Duty Deferral via the Home Buyer Concession Scheme

•	Completed Conveyance Lodgement form*
•	Original exchanged Contract for sale *
•	Original Transfer form*
•	Completed Duty Deferral application form
•	Completed Home Buyer Concession form and Supporting documentation	Tick if attached

	Office use only

	
* If you are employing the services of a conveyancing solicitor please ensure you liaise with them first in regards to the listed required documentation.			

Required if applying for the Duty Deferral via the First Home Owner Grant Scheme 	

•	Completed Conveyance Lodgement form*
•	Original exchanged Contract for sale *
•	Original Transfer form*
•	Completed Duty Deferral application form
•	First Home Owner Grant UIN reference number	Tick if attached

	Office use only

	
*If you are employing the services of a conveyancing solicitor please ensure you liaise with them first in regards to the listed required documentation.			

Required if applying for the Duty Deferral and purchasing established property	

•	Completed Conveyance Lodgement form*
•	Original exchanged Contract for sale*
•	Original Transfer form*
•	Completed Duty Deferral application form
•	Certified copy of a category 1 document 
•	Certified copy of a category 2 document 
•	Certified copy of a category 3 document 
•	Certified copy of a category 4 document 

* If you are employing the services of a conveyancing solicitor please ensure you liaise with them first in regards to the listed required documentation.	Tick if attached

	Office use only