Fill Out ATO First Home Super Saver Scheme Hardship Application (NAT 74978) Online
First home super saver scheme - hardship application form
Australian Taxation Office
Applies for a hardship determination allowing use of the First Home Super Saver Scheme after previously holding property in Australia.
Reviewed July 2026
How it works
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Open the form. The official PDF loads straight into the editor, no download needed first.
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Fill it out in the editor. Click anywhere to type, add checkmarks and place your signature.
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Download your PDF. Save the completed form, ready to print or submit.
The First Home Super Saver Scheme hardship application (NAT 74978) asks the Australian Taxation Office for a financial hardship determination. The First Home Super Saver (FHSS) Scheme normally requires that you have never held an interest in Australian real property, but a hardship determination lets you use the scheme anyway if you previously owned property and lost it because of financial hardship, and you have not acquired another interest in property since.
You can complete NAT 74978 in the Universal PDF editor, answer the eligibility questions, set out the facts supporting your application, and download the finished PDF to sign and lodge with your evidence. As with all ATO forms, check ato.gov.au for the current version and the latest FHSS guidance before applying.
What the hardship application does
A hardship determination is a gateway decision. You cannot request an FHSS determination, the step that actually releases your voluntary contributions for a first home deposit, until the ATO has decided your hardship application. If the determination is granted, the earlier property ownership no longer disqualifies you from the scheme.
The recognised hardship events on the form include loss of employment, separation, divorce or relationship breakdown, natural disaster, bankruptcy, medical illness, and early release of superannuation benefits, with an option to describe other circumstances.
Who can apply
You may be eligible if you previously held an interest in real property, lost it because of financial hardship, and have not acquired another interest in property since. You must also meet the general FHSS eligibility rules.
The form screens you out early in two cases: if you have previously requested a release of super amounts under the FHSS Scheme, or if you have acquired property since the hardship loss, you are not eligible and should not lodge the request.
How to fill out NAT 74978
The application has four parts:
- Section A: your name, tax file number, and contact details. Quoting your TFN is optional but reduces the risk of processing delays.
- Section B, questions 1 to 3: the eligibility screening questions about previous FHSS releases, the property you lost, and whether you have bought property since.
- Section B, questions 4 and 5: the reasons for your hardship and a full written account of the events, with dates, facts, and the names of other parties involved.
- Section C: the declaration. Sign and date it, noting that penalties apply for false or misleading statements.
- Attachments: include copies of documents that support the facts you describe, since evidence is required and can speed up processing.
Where to send it
Lodge the completed application with the ATO, either by saving the PDF and emailing it with your evidence to the address printed on the form, or by posting the paper application to Australian Taxation Office, PO Box 3100, Penrith NSW 2740.
The form warns that unencrypted email is not a secure channel, so weigh that against postal lodgment given the personal and financial detail involved. Once the ATO makes a decision, you can move on to requesting an FHSS determination through ATO online services.
Frequently asked questions
The form lists loss of employment, separation or divorce or relationship breakdown, natural disaster, bankruptcy, medical illness, and early release of superannuation benefits, plus an open category for other events. The hardship must be what caused you to lose your interest in the property.
No. The first eligibility question rules out anyone who has previously requested a release of super amounts under the scheme.
No. You must wait for the decision on the hardship application first. After approval you can request an FHSS determination through ato.gov.au, by phone, or on paper.
Documents that back up your written account, for example termination letters, bankruptcy records, insurance or disaster documentation, medical evidence, or legal documents from a relationship breakdown. Sending relevant copies with the form can shorten processing.
The form itself cautions that unencrypted internet email is not secure and that the privacy of attachments cannot be guaranteed. If that concerns you, post the application instead.
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