Taxation and Related Legislation (First Home Owner and Payroll Relief) Act 2025


Tasmanian Crest
Taxation and Related Legislation (First Home Owner and Payroll Relief) Act 2025

An Act to amend retrospectively the First Home Owner Grant Act 2000 and the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017

[Royal Assent 23 December 2025]

Be it enacted by Her Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

PART 1 - Preliminary

1.   Short title

This Act may be cited as the Taxation and Related Legislation (First Home Owner and Payroll Relief) Act 2025 .

2.   Commencement

This Act is taken to have commenced on 30 June 2025.

3.   Repeal of Act

This Act is repealed on the first anniversary of the day on which it received the Royal Assent.
PART 2 - First Home Owner Grant Act 2000 Amended

4.   

The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .

5.   

The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .

6.   

The amendments effected by this Part have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
PART 3 - Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 Amended

7.   

The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .

8.   

The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .

9.   

The amendments effected by this Part have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .