Access the form
To apply:
- log in to ATO online services through myGov
- select Super, then Manage, then First home saver.
If you don't have a myGov account, create one and link it to the ATO.
Log in to ATO online services through myGovComplete the FHSS determination request form
You will need a FHSS determination before you can make a release request. You can request a determination on more than one occasion.
Pre-fill data
Most of your contributions and any deductions claimed for non-concessional contributions for previous years will be pre-filled in the online FHSS determination request from information reported to us by your super fund. However, you must check the pre-fill details are correct before submitting your request. Any errors can delay your release or lead to you receiving the incorrect FHSS amount.
Things to consider for pre-filled data
If you made salary sacrifice contributions during the 2017–18 financial year you will need to add the details of those contributions as they are not available for pre-fill.
If you're adding details of these or any other contributions that have not been pre-filled, use your super fund statement or transaction list to confirm the dates, amount and type of each contribution.
When determining the year in which a contribution has been made, use the date the contribution was received by your super fund, not the date you or your employer paid it. Don't use your payslips to complete your request for a FHSS determination as this doesn't provide the date your contributions were received by your super fund.
We will check that the contributions in your request for a FHSS determination match contribution details reported to us by your super fund. You may be required to provide additional evidence of your contributions before we release your FHSS amounts.
You'll also need to include the year and amount of any tax deductions for contributions you have claimed or intend to claim in your tax returns. Deductions for non-concessional contributions for previous years that were claimed in the corresponding tax returns should prefill in your determination request. If you are claiming a deduction for contributions made in the current year, these will not prefill. We may ask you to provide evidence for these deductions, in the form of a notice of intent to claim or vary a deduction that has been lodged and acknowledged by your super fund.
You must confirm as part of your release application that you won't claim further tax deductions for the non-concessional contributions included in the determination. See Notice of intent to claim a deduction for more details.
Once you have applied for a FHSS determination, we'll tell you your maximum FHSS release amount.
Once you have received your determination
If there is incorrect information in your FHSS determination and you later request a release based on that incorrect information, your release request may be delayed or cancelled.
Before you request a release make sure you resolve any issues, including checking you agree with the amounts shown in your FHSS determination.
Correcting errors in your determination
If there is an error in your FHSS determination you can correct this by either:
- amending your existing FHSS determination
- requesting a new determination.
You can do either provided that:
- ownership of any real property has not transferred to you
- you haven't requested a release at the time you request a new FHSS determination
- you meet the eligibility requirements.
Note: If you believe the FHSS determination is incorrect due to our error, you can object to the FHSS determination.
Request a new determination to include in the FHSS maximum release amount any additional contributions made (and associated earnings) after the date of your existing FHSS determination. You need to ensure the new contributions have been reported by your superfund to the ATO before submitting the new determination.
If you choose to amend your determination, this may result in your maximum release amount being lower than if you requested a new determination.
If you have a determination from or before 14 September 2024, you can't cancel or amend your determination using ATO online services. However, you can request a new determination as long as you still meet the eligibility criteria.
To request either an amended determination or a new determination:
- Log into ATO online services through myGov.
- Select Super, then Manage, then First home saver.
- Select Add/View under STAGE1 Determination.
- Under the relevant determination, click Edit or Amend once you are in the determination.