80ADefinitions

#### 80A Definitions 80A Definitions > In this Division— > > first home owner has the meaning given by section 71. > > guardian of a person under a legal disability includes a trustee who holds property on trust for the person under an instrument of trust or by order or direction of a court or tribunal. > > home means a building (affixed to land) that— > > > (a) may lawfully be used as a place of residence, and > > > (b) is, in the Chief Commissioner’s opinion, a suitable building for use as a place of residence. > > notice of assessment means a notice of assessment under the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > residence requirement—see section 76. > > residential property means— > > > (a) land on which there is a building that is lawfully occupied as a place of residence or suitable for occupation as a place of residence, or > > > (b) a company title dwelling. > > shared equity concession has the meaning given by section 78B. > > **s 80A:** Ins 2000 No 51, Sch 2 \[13\]. Am 2001 No 22, Sch 1 \[18\]; 2005 No 51, Sch 1 \[12\]; 2007 No 24, Sch 1 \[15\]; 2009 No 51, Sch 1.1 \[5\] \[7\]; 2011 No 43, Sch 1 \[10\] \[11\]; 2016 No 14, Sch 1 \[1\]; 2017 No 33, Sch 1.1 \[12\]. > > **ch 2, pt 8, div 1, sdiv 1A, hdg:** Ins 2000 No 51, Sch 2 \[14\]. Rep 2011 No 43, Sch 1 \[12\]. > > **ch 2, pt 8, div 1, sdiv 1A:** Rep 2011 No 43, Sch 1 \[12\].