Term used: permanent resident
7B Term used: permanent resident
A person is a permanent resident for the purposes of an application for a first home owner grant if —
the person is —
the holder of a permanent visa within the meaning of section 30 of the Migration Act 1958 of the Commonwealth; or
a New Zealand citizen who is the holder of a special category visa within the meaning of section 32 of the Migration Act 1958 of the Commonwealth;
and
the person has satisfied the Commissioner that he or she intends to reside permanently in Australia.
The amendments to this section in the Revenue Laws Amendment Act (No. 2) 2012 section 28(1) do not have effect in relation to a transaction with a commencement date prior to the day on which that section came into operation.
[Section 7B inserted: No. 61 of 2000 s. 8(2); amended: No. 27 of 2009 s. 15; No. 32 of 2012 s. 28.]
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.