Duties Act 1997 No 123
Current version for 24 June 2020 to date (accessed 4 August 2020 at 22:14)
80A   Definitions
In this Division—
first home owner has the meaning given by section 71.
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 means a building (affixed to land) that—
(a)  may lawfully be used as a place of residence, and
(b)  is, in the Chief Commissioner’s opinion, a suitable building for use as a place of residence.
notice of assessment means a notice of assessment under the Taxation Administration Act 1996.
residence requirement—see section 76.
residential property means—
(a)  land on which there is a building that is lawfully occupied as a place of residence or suitable for occupation as a place of residence, or
(b)  a company title dwelling.
shared equity concession has the meaning given by section 78B.