87G
In forceDefinitions
Chapter 2Transactions concerning dutiable property
Part 8Other exemptions and concessions
Division 1ANew Home Grant Scheme
87G Definitions
In this Division—
home means a building (affixed to land) that—
(a)
may lawfully be used as a place of residence, and
(b)
is, in the Chief Commissioner’s opinion, a suitable building for use as a place of residence.
new home means a home that has not been previously occupied or sold as a place of residence.
new home grant means the grant payable under this Division.
new home purchase—see section 83.
off the plan purchase—see section 83.
vacant land purchase—see section 83.
This Act’s bill:Explanatory memorandumSecond reading speech
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