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COMMUNITY AMBULANCE COVER LEVY REPEAL AND REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011 No. 20 - SECT 147

147 Amendment of sch 6 (Dictionary)

(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.



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