Our practical view

What the development means

  • Eligibility remains tied to the new-residence refund framework and supporting evidence.
  • Invoice description, tax invoice validity, payment proof and the connection to the residence remain central.
  • Applicants should distinguish qualifying residential construction costs from personal, commercial or unsupported expenditure.

Recommended actions

What to do now

  • Preserve original tax invoices and proof of payment by supplier.
  • Maintain a cost ledger mapped to the construction contract and property.
  • Review newly eligible expense categories before filing or finalising an application.
  • Resolve supplier TRN or invoice deficiencies early.
Read the complete official publication

Always refer to the full source text and its effective-date and transitional provisions.

FTA announcement and official guidance