90CInterpretation

90C Interpretation building contractor means a building contractor residential (restricted) or building contractor residential (unrestricted) as defined in regulation 2(1) of the Building Regulations 1993. developed, see subsection (2). new home means a home that has not been previously occupied or sold as a place of residence. (2) For this Division, land is considered to be developed if: (a) the land is cleared of vegetation, existing structures are removed from the land or the land is rehabilitated; and (b) new infrastructure is constructed on the land; and (c) the land is subdivided into lots.

Stamp Duty Act 1978 103 (3) The definitions in section 88(1) apply to this Division.