3Interpretation

3 Interpretation

In this Act, unless the contrary intention appears –

Australian citizen means an Australian citizen as defined in the Australian Citizenship Act 2007 of the Commonwealth;

authorised officer means a person appointed as an authorised officer under section 50 ;

building includes part of a building;

commencement, in relation to building, means –

(a) the date of completion of the laying of the foundations for the building; or

(b) if no foundations are to be laid, a date determined by the Commissioner in respect of the building;

Commissioner means the Commissioner of State Revenue appointed under the Taxation Administration Act 1997 ;

Commonwealth HomeBuilder grant means a grant under Part 3 ;

completed, in relation to an eligible transaction, means –

(a) if the eligible transaction is a contract for a home referred to in section 5(a) or (b) , when the home is ready for occupation as a place of residence; and

(b) if the eligible transaction is a contract for a home referred to in section 5(c) , when –

(i) the purchaser becomes entitled to possession of the home under the contract; and

(ii) if the purchaser is to obtain a registered title to the land on which the home is situated, the necessary steps to obtain registration of the purchaser’s title have been taken; and

(c) if the eligible transaction is a contract referred to in section 18(2)(b) , when all the work performed as part of the eligible transaction is completed;