13Dwelling on rural property

13 Dwelling on rural property

Where: (a) on or after 18 March 1982, a person has, or persons together have: (i) entered into a contract for the construction by a building‑contractor, on land situated in Australia, of a dwelling the construction of which commenced on or after that date; or (ii) commenced to construct a dwelling on land situated in Australia, otherwise than through a building‑contractor; and (b) the Secretary is satisfied that the land forms part of a rural property owned by another person (whether that other person holds the land as a trustee or not) who has given permission to the first‑mentioned person or persons to occupy the dwelling when completed; then, for the purposes of this Act, that permission shall be deemed to create an interest in the land in favour of that first‑mentioned person or those first‑mentioned persons, and that first‑mentioned person or those first‑mentioned persons shall be deemed to be the owner or owners of that interest.