First Home Owner Grant and Other Home Owner Grants Act 2000
sec.6Meaning of home and new home
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sec.6 Meaning of home and new home
A home is a building, fixed to land, that— may lawfully be used as a place of residence; and is a suitable building for use as a place of residence. A new home is a home that— has not been previously occupied or sold as a place of residence; or is a substantially renovated home. For subsection (2) (b) , a home is a substantially renovated home if— the home is the subject of a contract for the purchase of the home; and the sale of the home under the contract is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth) , a taxable supply as a sale of new residential premises as defined under section 40 -75(1)(b) of that Act; and the home, as renovated, has not been previously occupied or sold as a place of residence. s 6 amd 2012 No. 25 s 10 (retro) (sec.6-ssec.1) A home is a building, fixed to land, that— may lawfully be used as a place of residence; and is a suitable building for use as a place of residence. (sec.6-ssec.2) A new home is a home that— has not been previously occupied or sold as a place of residence; or is a substantially renovated home. (sec.6-ssec.3) For subsection (2) (b) , a home is a substantially renovated home if— the home is the subject of a contract for the purchase of the home; and the sale of the home under the contract is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth) , a taxable supply as a sale of new residential premises as defined under section 40 -75(1)(b) of that Act; and the home, as renovated, has not been previously occupied or sold as a place of residence.
- (a) may lawfully be used as a place of residence; and
- (b) is a suitable building for use as a place of residence.
- (a) has not been previously occupied or sold as a place of residence; or
- (b) is a substantially renovated home.
- (a) the home is the subject of a contract for the purchase of the home; and
- (b) the sale of the home under the contract is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth) , a taxable supply as a sale of new residential premises as defined under section 40 -75(1)(b) of that Act; and
- (c) the home, as renovated, has not been previously occupied or sold as a place of residence.