South Australian Consolidated Acts South Australian Consolidated ActsIn this Act, unless the contrary intention appears—
"Australian citizen" means an Australian citizen within the meaning of the
Australian Citizenship Act 1948 (Cwth);
"authorised investigation"—see section 33;
"authorised officer" means a person authorised by the Commissioner to exercise
the powers of an authorised officer under this Act;
"building" includes part of a building;
"close personal relationship" means the relationship between 2 adult
persons (whether or not related by family and irrespective of their gender)
who live together as a couple on a genuine domestic basis, but does not
include—
(a) the
relationship between a legally married couple; or
(b) a
relationship where 1 of the persons provides the other with domestic support
or personal care (or both) for fee or reward, or on behalf of some other
person or an organisation of whatever kind;
Note—
Two persons may live together as a couple on a genuine domestic basis whether
or not a sexual relationship exists, or has ever existed, between them.
"commencement date" of an eligible transaction—see section 13(4);
"Commissioner" means the Commissioner of State Taxation;
"completed"—for completion of an eligible transaction, see
section 13(5);
"comprehensive home building contract" means a contract under which a builder
undertakes to build a home on land from the inception of the building work to
the point where the home is ready for occupation and if, for any reason, the
work to be carried out under such a contract is not completed, includes any
further contract under which the work is to be completed;
"consideration" for an eligible transaction—see section 13(7);
"contract for an "off-the-plan" purchase", of a new home, means a contract for
the purchase of the home on a proposed lot in an unregistered plan of a
subdivision of land;
"corresponding law" means an Act of another State, or a Territory,
corresponding to this Act;
"domestic partner"—see section 6;
"eligibility criteria" means the criteria for determining whether an applicant
for a first home owner grant is eligible for the grant (see Part 2 Division
2);
"eligible transaction"—see section 13(1);
"first home owner grant" means a grant authorised under section 17;
"first home owner grant scheme" means the scheme for payment of first home
owner grants established under this Act;
"function" includes a power;
"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"—see section 4;
"new home" means a home that has not been previously occupied or sold as a
place of residence and includes a substantially renovated home;
"option" to purchase includes a right of preemption or a right of first
refusal;
"owner" means—
(a) in
relation to land—a person who has a relevant interest in the land;
(b) in
relation to a home—a person who has a relevant interest in the land on
which the home is built (see section 5(1));
"owner builder" means an owner of land who builds a home, or has a home built,
on the land without entering into a comprehensive home building contract;
"permanent resident" means—
(a) the
holder of a permanent visa within the meaning of section 30 of the Migration
Act 1958 (Cwth); or
(b) a
New Zealand citizen who holds a special category visa within the meaning of
section 32 of the Migration Act 1958 (Cwth);
"relevant interest"—see section 5(2), (3) and (4);
"residence requirement" means the requirement that an applicant for a first
home owner grant must occupy the home to which the application relates as the
applicant's principal place of residence for a continuous period of at least 6
months (or a shorter period approved by the Commissioner), commencing within
12 months after completion of the eligible transaction (or within a longer
period approved by the Commissioner) (see section 12);
"residential property"—land in Australia is residential property at a
particular time if there is, at that time, a building on the land lawfully
occupied as a place of residence or suitable for occupation as a place of
residence;
"spouse"—see section 6;
"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;
"taxation law" means a law for the assessment or imposition of a tax.