DUTIES ACT 1997 - SECT 80A Definitions
DUTIES ACT 1997 - SECT 80A
Definitions80A Definitions
In this Division--
"first home owner" has the meaning given by section 71.
"guardian" of a person under a legal disability includes a trustee who holds
property on trust for the person under an instrument of trust or by order or
direction of a court or tribunal.
"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.
"notice of assessment" means a notice of assessment under the Taxation Administration Act 1996 .
"residence requirement" --see section 76.
"residential property" means--
(a) land on which there is a building that is lawfully occupied as a place of residence or suitable for occupation as a place of residence, or
(b) a company title dwelling.
"shared equity concession" has the meaning given by section 78B.