If you previously applied for FHSS scheme
Changes to the first home super saver (FHSS) scheme may allow previously unsuccessful applicants to now have a FHSS amount released. These changes take effect from 15 September 2024.
If you've already had a FHSS amount released
If you've previously had an amount released from your super under the FHSS scheme, you can't access the scheme again. This includes if you had a FHSS amount offset against a Commonwealth debt.
These law changes don't apply to you, and you can't request to have additional amounts released.
If you now own a property
If you previously applied and did not receive a FHSS amount, you may now be able to access the FHSS scheme if you meet all the following conditions:
- You received a FHSS determination before 15 September 2024.
- You haven't received any FHSS amount (including having an amount offset against Commonwealth debt).
- Ownership of real property was transferred to you (generally following settlement of a property contract) after the relevant FHSS determination was made.
If these are your circumstances, you can apply for up to the maximum amount you could have had released at the time your original determination was made. This means you can only use eligible contributions from 1 July 2017 up to the date of your original determination.
Accessing the FHSS scheme when you now own property
There is a period of 3 years from 15 September 2024 to 14 September 2027 for eligible previous applicants who now own property to access the scheme.
We issued letters to all potentially affected individuals to:
- alert them of these changes
- advise them to contact us if they want to be assessed under the retrospective component of this law.
If you contact us regarding your eligibility under these changes, we may also ask you for:
- information about your eligible contributions
- documents related to the purchase of your property.
Example: helping unsuccessful FHSS applicant to use the FHSS after 15 September 2024
Milena receives an FHSS determination on 14 February 2020. The FHSS determination shows an FHSS maximum release amount of $27,365. Milena immediately requests that we issue a release authority for the full amount to her super fund and a release authority is issued.
However, Milena's attempt to use the FHSS scheme in February 2020 is ultimately unsuccessful because we identify, using information reported by Milena's super fund, that Milena incorrectly included $10,000 of super guarantee contributions (which are not eligible to be released) in her request for an FHSS determination. Therefore, we revoked the release authority before Milena's super fund released any amount.
On 17 April 2021, Milena acquires a relevant property interest under the FHSS scheme by:
- purchasing a house in Adelaide
- registering her interest in the property with the South Australian Land Titles Office.
On 3 June 2025, we contact Milena to let her know about the changes to the FHSS scheme which apply from 15 September 2024. Milena confirms that she wishes to apply to amend her FHSS determination to remove the ineligible contributions and we assist her to make that application.
Milena's FHSS determination is amended to only include:
- her eligible contributions made up to 14 February 2020
- the associated earnings in respect of those eligible contributions, calculated to 14 February 2020.
The amended FHSS determination shows an FHSS maximum release amount of $16,419.
Milena is eligible to access the FHSS scheme using the transitional rules because:
- she had an FHSS determination which was made between 1 July 2018 and 14 September 2024 (on 14 February 2020)
- after that FHSS determination was made, she acquired a relevant property interest in Australia (on 17 April 2021)
- she applied to amend her FHSS determination between 15 September 2024 and 14 September 2027 (on 3 June 2025)
- at the time of making the application to amend her FHSS determination (on 3 June 2025) we had not begun treating any credit to which Milena has become entitled under the FHSS scheme. This is because the original release authority was revoked before Milena's super fund released the amount.
On 10 June 2025, Milena makes a release request for $16,419 based on her amended FHSS determination and that amount is released from her super fund.
At the end of the 2024–25 financial year, Milena receives an FHSS payment summary showing the assessable FHSS released amount and the PAYG amount withheld. She correctly includes these amounts in her 2024–25 tax return.
However, as she is accessing the FHSS scheme using the transitional rules, Milena:
- is not required to sign a contract to purchase or construct a home, and is not required to recontribute the super
- is not required to notify us of signing a contract to purchase or construct, or of recontributing
- will not be liable to pay FHSS tax.
If you don't yet own a property
If you applied before 15 September 2024 and did not have a FHSS amount released and you don't yet own a property, you can reapply for the FHSS scheme.
You can reapply any time if you have made eligible contributions to your super fund(s). To reapply you can either:
Summary of the changes to the FHSS scheme
The table below explains what has changed in the criteria for the FHSS scheme from 15 September 2024.
|
Before the law changes |
After the law changes (from 15 September 2024) |
|---|---|
|
You couldn't stop using the FHSS scheme after making a release request if you change your mind. There was a limited time in which changes could be made or where errors could be fixed. |
Before we've started processing amounts your super fund sends to us, you can:
|
|
You must have applied for your FHSS determination before signing a contract for any property. |
You must have applied for a FHSS determination before any property contract is completed (generally known as settlement) and ownership of the real property transfers to you. |
|
You could request a release up to 14 days after you sign a contract to purchase or construct a home. You had up to 2 years after the date you made a valid release request in which to sign a contract to purchase or construct your home. |
You can request a release up to 90 days after you sign a contract to purchase or construct a home. You must have a FHSS determination before you:
You have up to 2 years after the date you made a valid release request in which to sign a contract to purchase or construct your home. |
|
Users of the FHSS scheme who made errors could not:
|
If you now own a property and your previous application for a FHSS release was unsuccessful, you may now be able to request a release. See If you now own a property for more details. |
Learn more about applying for the FHSS scheme.