Legal resources and documents
First Home Partner is a shared ownership scheme designed to help more New Zealanders into homeownership.
We provide a number of publications that explain how the shared ownership and co-purchasing process works in order to buy a home with First Home Partner, and also provide generic guidance through the home buying process. The purpose of this page is to provide you access to download the relevant brochures and supporting legal documents for First Home Partner.
Request process for lawyers and solicitors
If you need to request identification information for AML, you can email your enquiry to firstname.lastname@example.org
Please provide the below information in your request:
- Contact number
- Contact email
- Company name
- First Home Partner application number (e.g., FHP-001234)
- Reason for your request
IRD Product Ruling
The Goods and Services Tax treatment of the First Home Partner Scheme is unique and Kāinga Ora have obtained a public Product Ruling from Inland Revenue, which is designed to give certainty to counter parties of the correct GST treatment in two sets of circumstances:
- the initial acquisition - likely to be the sale from a developer to The Home Owner and Kāinga Ora
- the sale of a home in the PHO scheme (while Kāinga Ora still owns shares) on the open market.
Page updated: 18 February 2022