Author: KaraATO(Community Support)Community Support 8 Apr 2026
Hi @abishek.arun,
I'll jump in here – I’ll try to answer in order of your questions.
Timing of FHSS release
You must request a FHSS determination before signing any property contract that gives you an interest in the property.
For off‑the‑plan purchases:
- The contract might be only for the land, or it might include both the land and the build.
- These might settle at different times, so it’s important to think about when each part will settle, not just when you sign the contract.
- Example 10 on the General Notice 2024/1 is a good example to review.
For your situation of an off-the-plan purchase, it may involve:
- Separate contracts, with one covering purchase of the land and another covering construction of a home on that land, or
- A single contract covering everything.
This means, purchasing vacant land alone is not enough to satisfy the requirements of the FHSS scheme. You must also enter a contract to construct residential premises on that land within a specific time period (90 days before the day you requested release of money from your super) and notify accordingly.
When you request a release, the amount is based on your latest FHSS determination. If you’ve made more contributions since then, you may want to request a new determination before submitting your release request. As long as the latest determination is submitted before settlement.
Once you receive your determination, you can submit a release request at the same time (this must be done within 90 days before the day you ask for the money from your super).
For the release request, you need to sign a contract to purchase or build a home within 12 months of first requesting release of your FHSS amounts (and an additional 12 months may be automatically granted, if needed).
Using FHSS for construction later
How you use the FHSS released amount is up to you. If you have enough savings to cover the deposit first and later get the FHSS amounts and want to use it for other purposes that is your choice.
FHSS funds must be released before acquiring a property, and you must honestly plan to live in the home as soon as you reasonably can, and to live in it for at least 6 months within the first 12 months after you’re able to move in.
Additional Contributions Eligibility
You can count max $15,000 of eligible contributions per financial year, with a total cap of $50,000 for contributions made from 1 July 2017.
You can include further voluntary contributions as long as those contributions show in your superfund statement before you submit your latest determination, and as long as your latest determination is submitted before the settlement of the land.
Partner (Future) eligibility
Each person can access the FHSS scheme independently if they meet the eligibility requirements. This means couples, family members or friends can each use their own FHSS amounts to buy the same property.
Important to note:
- Just adding your partners name to a property title and the home loan will not satisfy the post release requirements of contract signing.
- This could lead to a situation in which she could be liable for the FHSS tax at the end.
If you still have questions, I'd recommend reaching out to our super team. If they can't answer over the phone, you can request the matter to further investigated.
Hi @KaraAto,
Thank you for your detailed response and for sharing the relevant documents — they were very helpful.
I want to clarify my situation and confirm my eligibility under a couple of scenarios.
My current situation:
- I signed a contract to purchase vacant land in September 2025
- I paid a 5% deposit before signing and stamp duty in December 2025
- The land is expected to register/settle in September 2026
Scenario 1
- Land registers in September 2026
- I sign a building contract in October 2026 (construction planned to start late 2027)
- I submit a new FHSS determination and request release in December 2026 (within 90 days of the build contract)
Question:
Will I still be eligible for the FHSS scheme in this scenario?
Scenario 2:
- Land registers in September 2026, and I fund the 20% deposit myself
- I hold the land for about a year (land appreciates)
- I sign a building contract in late 2027 (construction planned to start late 2028)
- I then submit a determination (accumulated interest increases release amount) and request FHSS release within 90 days after signing the build contract
Question:
Will I still be eligible for FHSS in this scenario, given the delay between land purchase and construction?
Additional clarification
I’ve received conflicting information regarding my eligibility:
- The ATO super team advised me over the phone to submit my query via post for a formal response (with a ~28-day turnaround)
- During the call, I was also told I may be ineligible because I signed the land contract before requesting FHSS release
- However, based on ATO guidance, it appears eligibility may depend more on the timing of the building contract and settlement
Final questions
- Am I still eligible for FHSS under either of the above scenarios?
- Or would I be considered ineligible because the land will already be titled in my name?
- Would it be safer or more appropriate to request FHSS release before the land is registered/titled?
I’d greatly appreciate your guidance, as the available information seems unclear for this specific situation.
Kind regards
@KaraAto, @RachelATO
Please ignore my previous reply.
Current Situation
- I am an Australian citizen.
- I entered a contract with a developer to purchase vacant unregistered land in October 2025, with a 5% deposit paid at exchange.
- Stamp duty was paid in December 2025 to the solicitor (documents attached)
- The land is expected to register/settle in October 2026.
- I submitted an FHSS determination before signing the land contract in September 2025. The maximum release amount at the time was $47,918.98.
- I have made voluntary concessional (salary sacrifice) contributions for the FHSS scheme over the years to my UniSuper superannuation account.
- I have not made any FHSS release request yet. The maximum release amount based on FHSS determination as of today is $50,020.98.
- I have not yet entered a building contract.
Key Eligibility Questions
I understand that the FHSS process involves requesting a release within a defined timeframe relative to entering a land contract. In my case, I did not request an FHSS release within 90 days of signing the land contract.
I request confirmation on:
- Whether I remain eligible to access the FHSS scheme despite exceeding the 90 days from the land contract, given that the land has not been settled/registered yet, and
- If not, whether entering a future building contract can independently satisfy FHSS timing requirements and eligibility.
Proposed Scenarios (Subject to Eligibility)
If I remain eligible, I seek confirmation on whether the following scenarios satisfy FHSS requirements:
Scenario 1 – Building Contract Before Land Settlement
- Building contract signed: July 2026
- FHSS release requested: within 90 days (August 2026)
- Land settlement: October 2026
- Released funds used toward the remaining 15% deposit land payment
Scenario 2 – Building Contract After Land Settlement
- Land settlement: October 2026
- Building contract signed: November 2026 to start building in late 2027
- FHSS release requested: within 90 days (December 2026)
- Released funds used to reduce borrowings related to the land purchase
Scenario 3 – Delayed Construction (most preferred)
- Land settlement: October 2026
- Building contract signed: November 2027 to start building in late 2028
- FHSS release requested: within 90 days (December 2027)
- Released funds will be used for home construction/reduce borrowings related to the land.
In scenarios 2 and 3, please confirm:
- Whether holding registered vacant land at the time of release affects eligibility; and
- Whether the delay between land purchase and construction impacts FHSS eligibility
Additional Clarifications
I would appreciate further guidance on:
- Whether I can request a new or updated FHSS determination, including additional contributions and associated earnings, up to the time of release (if eligibility is maintained)
- The appropriate timing and process for requesting FHSS release to ensure compliance and avoid triggering the FHSS tax?
- My partner is currently a temporary resident, not on the land title, and has started making FHSS contributions. What steps would be required for her to utilise FHSS funds in the future (e.g., to reduce a home loan) without triggering additional tax implications?
I’d greatly appreciate your guidance, as the available information seems unclear for this specific situation.
Kind regards
140 views
5 replies