13Dwelling‑house on rural property

13 Dwelling‑house on rural property

(1) Where: (a) on or after 1 January 1977, 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‑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) 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‑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 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.