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.

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].