(1) Schedule 6, definitions first home and occupancy requirement—
omit, insert—
'first home—
(a) for a residence to be constructed on vacant land—see section 86B; or
(b) for chapter 5, part 6, division 2—see section 272A; or
(c) otherwise—see section 86.
occupancy requirement, for a person's residence, means—
(a) if the residence is constructed—the person's occupation date for the residence is within 1 year after the transfer date for the residential land on which the residence is constructed; or
(b) if the residence is to be constructed on vacant land—the person's occupation date for the residence is within 2 years after the transfer date for the vacant land.'.
(2) Schedule 6, definition home, paragraph (c)—
omit.