South Australian Numbered Acts South Australian Numbered Acts11—Amendment of section 3—Definitions
(1) Section 3—after the definition of "home" insert:
"new home" means a home that has not been previously occupied or sold as a place of residence and includes a substantially renovated home;
(2) Section 3—after the definition of "spouse" insert:
"substantially renovated home"—a home is a substantially renovated home if—
(a) the sale of the home is, under the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth, a taxable supply as a sale of new residential premises within the meaning of section 40- 75(1)(b) (Meaning of new residential premises ); and
(b) the home, as renovated, has not been previously occupied or sold as a place of residence;