14Persons who, subject to section 15, may apply

##### 14 Persons who, subject to section 15, may apply (1) Where, on or after 1 October 1983, a person (in this section referred to as the home acquirer) has, or 2 or more persons (in this section referred to as the home acquirers) together have: (a) entered into a contract for the purchase of a dwelling situated in Australia; (b) entered into a contract for the construction by a building‑contractor of a dwelling on land situated in Australia, being a dwelling that the Secretary is satisfied will be owned: (i) by the home acquirer or by any of the home acquirers, as the case may be; (ii) by a person who, on the date of the contract, was the spouse of the home acquirer or of any of the home acquirers, as the case may be; or (iii) jointly by 2 or more persons, each of whom is a person to whom subparagraph (i) or (ii) applies; other than a dwelling the construction of which was commenced before 1 October 1983; or (c) commenced the construction, otherwise than through a building‑contractor, of a dwelling on land situated in Australia, being a dwelling that the Secretary is satisfied will be owned: (i) by the home acquirer or by any of the home acquirers, as the case may be; (ii) by a person who, on the date on which the construction commenced, was the spouse of the home acquirer or of any of the home acquirers, as the case may be; or (iii) jointly by 2 or more persons, each of whom is a person to whom subparagraph (i) or (ii) applies; and the Secretary is satisfied that the home acquirer is or will be, or the home acquirers are or will be, as the case may be, entitled to an exclusive right of occupancy of the dwelling, then, subject to section 5: (d) the home acquirer or each of the home acquirers, as the case may be; and (e) any person who, on the date of the contract, or the date on which construction commenced, as the case may be, was the spouse of the home acquirer or of any of the home acquirers, as the case may be; is, for the purposes of this Act, a prescribed person in relation to the dwelling. (2) Where a person is a prescribed person in relation to a dwelling and: (a) the Secretary is satisfied that neither a grant under a prescribed Act nor a payment of assistance under this Act has been made to the prescribed person, either alone or jointly with another person; and (b) before the date of the contract, or the date on which construction commenced, as the case may be, the prescribed person: (i) had not owned a dwelling in Australia; and (ii) had not been a party to a contract (other than a contract that was discharged, otherwise than by performance of the contract, before the expiration of 12 months after it was entered into) for the purchase of a dwelling in Australia, being a contract that provided for payment of the whole or part of the purchase price by instalments; either alone or together with another person or other persons; the prescribed person is, for the purposes of section 15, a person to whom this subsection applies. (3) In paragraph (2)(a), the reference to a grant under a prescribed Act or to payment of assistance under this Act does not include a reference to a grant or a payment of assistance, as the case may be, that should not have been made or that otherwise became recoverable by the Commonwealth. (4) For the purposes of making a decision under paragraph (2)(a), the Secretary may be satisfied by having regard to such records (however compiled, recorded or stored) as the Secretary thinks appropriate. (5) For the purposes of paragraph (2)(b), a person or persons shall be taken not to have owned a dwelling, or been a party or parties to a contract for the purchase of a dwelling, during any period during which the dwelling was not, or was not intended to be, as the case may be, the principal place of residence of the person or persons. (7) For the purposes of this Act, the Secretary may, subject to subsection (8), treat a person or persons as having entered into a contract on a date determined by the Secretary, being a date: (a) in the case of a contract for the purchase of a dwelling (other than a contract that provides for payment of the whole or part of the purchase price by instalments)—not earlier than 3 months after the date of the contract and not later than the day on which the vendor completes performance of the contract; (b) in the case of a contract for the purchase of a dwelling, being a contract that provides for payment of the whole or part of the purchase price by instalments—not earlier than 3 months after, and not later than 12 months after, the date of the contract; or (c) in the case of a contract for the construction of a dwelling by a building contractor—not earlier than 6 months after the date of the contract and not later than: (i) the day on which a certificate of occupancy (however described) is issued in relation to the dwelling by a local government authority; or (ii) the day on which the applicant takes possession of the dwelling; whichever happens first. (8) The Secretary shall not make a determination under subsection (7) in relation to a contract unless the Secretary is satisfied: (a) that it is appropriate to make the determination because of unusual circumstances relating to the contract and the manner of its performance; and (b) that the making of the determination would be to the advantage of the person or persons affected. (8A) Where the Secretary is satisfied that: (a) on the date on which a person entered into a contract or commenced the construction of a dwelling as mentioned in paragraph (1)(a), (b) or (c), the person and another person intended to become spouses of each other; and (b) that other person has consented to be treated as the spouse of the first‑mentioned person for the purposes of this section; the Secretary may direct that, for the purposes of this section, the other person shall be taken to have been the spouse of the first‑mentioned person on that date. (8B) In relation to the requirement set out in paragraph (8A)(a), the Secretary may have regard to such matters as the Secretary thinks appropriate. (9) In this section, person means a natural person.