Duties Act 1997 No 123
Current version for 24 June 2020 to date (accessed 4 August 2020 at 22:12)
87G   Definitions
In this Division—
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.
new home means a home that has not been previously occupied or sold as a place of residence.
new home grant means the grant payable under this Division.
new home purchase—see section 83.
off the plan purchase—see section 83.
vacant land purchase—see section 83.