4CDwelling‑house on rural property

4C Dwelling‑house on rural property

(1) Where a person: (a) has, on or after 1 April 1976 and, in the case of a widower or widow or a divorced person, while the person was a widower or widow or a divorced person: (i) entered into a contract for the construction by a building‑contractor, on land situated in Australia, of a dwelling‑house the construction of which commenced on or after that date; or (ii) commenced to construct, otherwise than through a building‑contractor, on land situated in Australia, a dwelling‑house; and (b) satisfies the Secretary 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 to occupy the dwelling‑house 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 and that first‑mentioned person shall be deemed to be the owner of that interest. (2) A person shall be deemed to comply with paragraph (a) of subsection (1) if the action required to be taken by that person to comply with that paragraph was taken by: (a) in the case of a person who is married—the spouse of the person or the person and his or her spouse acting jointly; (b) in the case of a person who is a widower or widow—the person and a child or children of the person or of a deceased spouse of the person acting jointly; or (c) in the case of a person who is a divorced person—the person and a child or children of the person or of a former spouse of the person acting jointly. (3) In this section, rural property means: (a) land used wholly or substantially for primary production; or (b) land that the Secretary is satisfied should, having regard to its extent, location, use or zoning, be treated as a rural property for the purposes of this Act.