Interest of occupier of home on primary production land prescribed to be relevant interest (s. 6(1)(h))
5 Interest of occupier of home on primary production land prescribed to be relevant interest (s. 6(1)(h))
If —
a person —
enters into a comprehensive home building contract to have a home built; or
as an owner builder, begins the building of a home,
on land in the State that is not owned by the person; and
the Commissioner is satisfied that —
the land is used solely or principally for a primary production business; and
the person has been given written permission by the owner of the land to occupy the home when it is completed,
then, for the purposes of section 6(1)(h) of the Act, the interest that the person has in the home is a relevant interest in the land on which the home is built.
In subregulation (1) —
primary production business means —
an agricultural, silvicultural or reafforestation business; or
a grazing, horse‑breeding, horticultural, viticultural, apicultural, pig‑raising or poultry‑farming business.
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