After section 18(6) of the First Home Owner Grant Act 2000 insert —
"(7) Subject to subsection (7A), in relation to a special eligible transaction an additional amount is payable as follows—
(a) $7000, if the contract is for the purchase of an existing home; or
(b) $14 000, if—
(i) section 13A(1)(b), 13A(1)(c), 13A(1)(d) or 13A(1)(e) applies to the transaction; and
(ii) the home has not been occupied as a residence since it was constructed, renovated or refurbished.
(7A) Subsection (7) does not apply to the extent that the total amount of the first home owner grant (including any additional amounts referred to in subsection (2) and subsection (7)) would exceed the consideration for the special eligible transaction.".