|
|
此文章由 i.am.a.swan 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 i.am.a.swan 所有！转贴必须注明作者、出处和本声明，并保持内容完整
跳过繁冗的八股，看看官方的case study例子吧！
Case Study Examples
First home buyers Emma and Liam decide to purchase a house and land package
Emma and Liam enter into a house and land contract for $550,000 on 25 September 2020. Emma and
Liam’s bank applies on the couple’s behalf to the relevant State or Territory revenue office to receive the
HomeBuilder $25,000 grant. The revenue office conducts the eligibility checks and reviews the couple’s
documentation and confirms that both Emma and Liam are Australian citizens, over the age of 18, have a
combined taxable income under $200,000 based on their 2018-19 tax return and the value of the
contract is under the $750,000 contract price cap.
As the couple are both first home buyers, Emma and Liam may also be entitled to their State’s First
Home Owner Grant and stamp duty concessions as well as the Commonwealth’s First Home Loan
Deposit Scheme and First Home Super Saver Scheme.
Owner-occupier Cassidy decides to substantially renovate her home
Cassidy enters into a contract to substantially renovate her home on 31 December 2020, with
renovations valued at $400,000. The value of her home is $900,000 (this includes the value of the house
and the land). Cassidy pays the builder $10,000 to commence renovation of her home on 2 February
2021. Cassidy then applies directly to her State or Territory revenue office to receive the
$25,000 HomeBuilder grant.
The revenue office conducts the eligibility checks and confirms that Cassidy owns the property, is an
Australian citizen, over the age of 18, and has a taxable income under $125,000 based on her 2019-20
tax return. The revenue office also confirms the value of the renovations is between $150,000 and
$750,000, and the value of her home is less than $1.5 million and Cassidy has made the first progress
payment on the renovations. The revenue office approves the application.
As Cassidy already owns her own home, she is not eligible for the First Home Owner Grant, the First
Home Loan Deposit Scheme or the First Home Super Saver Scheme.
First home buyer Rebecca decides to purchase an off-the-plan apartment
First home buyer Rebecca enters into a contract to purchase an off-the-plan apartment valued at
$550,000 on 6 October 2020.
Rebecca’s bank applies on her behalf to the relevant State or Territory revenue office to receive the
HomeBuilder $25,000 grant. The revenue office conducts the eligibility checks and reviews Rebecca’s
application documentation. The revenue office confirms that Rebecca is an Australian citizen, over the
age of 18, has a taxable income under $125,000 based on her 2018-19 tax return and the value of the
off-the-plan apartment is under the $750,000 contract price cap.
Last updated: 4 June 2020 3
As Rebecca is a first home buyer, she may also be entitled to their State’s First Home Owner Grant and
stamp duty concessions as well as the Commonwealth’s First Home Loan Deposit Scheme and First Home
Super Saver Scheme.
Owner occupiers Jacqui and Henry decide to knock down and rebuild their existing home
Jacqui and Henry enter into a building contract to knockdown and rebuild their existing home on
24 August 2020, with the knockdown and rebuild contract valued at $400,000. The value of the property
is $800,000 (including the current value of the dwelling and land). The couple pay the builder $15,000 to
commence the knockdown and rebuild on 14 September. Jacqui and Henry’s bank applies on the
couple’s behalf to the relevant State or Territory revenue office to receive the HomeBuilder $25,000
grant.
The revenue office conducts the eligibility checks and confirms that the couple own the property, are
Australian citizens, over the age of 18, have a combined taxable income under $200,000 based on their
2018-19 tax return, and the value of their existing home and land pre-renovation is less than $1.5 million.
The building contract is also within the HomeBuilder renovations price range (between $150,000 and
$750,000) and the couple have made the first progress payment on the renovations. The revenue office
approves the application.
As Jacqui and Henry already own their own home, they are not eligible for the First Home Owner Grant,
the First Home Loan Deposit Scheme or the First Home Super Saver Scheme.
Owner-occupiers Carla and Andrew decide to build a new home on a vacant block
Carla and Andrew decide to build a new home on a vacant block of land that they already own. The value
of the vacant block is $400,000 and the building contract that Carla and Andrew sign is for $300,000.
Carla and Andrew enter into the building contract on 4 July 2020 and make the first progress payment
when construction commences on 2 August 2020.
The State that Carla and Andrew live in signs the HomeBuilder National Partnership Agreement on
23 August 2020 and starts to receive HomeBuilder applications through the revenue office on 27 August.
Carla and Andrew apply for HomeBuilder via the relevant revenue office which conducts the eligibility
checks and confirms that both Carla and Andrew are Australian citizens, over the age of 18, have a
taxable income under $200,000 based on their 2018-19 tax returns, the value of the property (house and
land) is less than $750,000, the contract was signed on or after 4 June 2020 and before 31 December
2020, and they have made the first progress payment. The revenue office approves the application.
As Carla and Andrew are not first home buyers, they are not eligible for the First Home Owner Grant, the
First Home Loan Deposit Scheme or the First Home Super Saver Scheme. |
|
说说澳洲的硬币（多图，慎入，常用链接更新中） (2012-2-22) cooler 
发表于 2020-6-4 16:32
