New South Wales Consolidated Acts

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DUTIES ACT 1997 - SECT 80A

Definitions

80A 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.



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