Definitions—div 2.6A.1
75 Definitions—div 2.6A.1
In this division:
deferral arrangement—see section 75AC (2).
eligible person means a person who—
is an eligible home buyer under the home buyer concession scheme; or
is eligible for a first home owner grant under the First Home Owner Grant Act 2000; or
would be eligible for a first home owner grant under the First Home Owner Grant Act 2000 apart from the person’s home not being a new home under that Act, section 12B.
A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including any regulation (see Legislation Act, s 104).
eligible property—see section 75A (1).
home buyer concession scheme means a home buyer concession scheme determined under the Taxation Administration Act, section 139 (Determination of amounts payable under tax laws).
This provision refers to the regulations (any regulation
). Made under this Act:
- Duties Regulation 2023 · under s 253
This Act’s bill:Explanatory statementSecond reading speech
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