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  • First home super saver scheme hardship application form

    The First home super saver (FHSS) scheme was introduced by the Australian Government to reduce pressure on housing affordability. The FHSS scheme allows you to save money for your first home inside your superannuation fund.

    This will help first home buyers save faster because of the concessional tax treatment in super. You may still be eligible to use the FHSS scheme if you have owned property in Australia, if we determine that you suffered financial hardship that resulted in a loss of ownership of all your property interests.

    If you lost ownership due to financial hardship, and you want to apply for a FHSS hardship determination, complete a First home super saver scheme -– hardship application and send it to us.

    We will let you know our decision within 28 calendar days.

    Apply for a FHSS hardship determination before you start saving.

    How to get this form:

    How to lodge your request:

    You can lodge this application by:

    • Saving the form to your computer and sending it with the evidence via email to
    • Send your paper application to:

    Australian Taxation Office
    PO Box 3100
    PENRITH NSW 2740  

    Last modified: 08 Dec 2021QC 56130