The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026. Read more

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The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

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    1. Home
    2. Definitions
    3. New home

    New home

    Issued date
    30 April 2025

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    A new home is:

    • a home that has not been previously occupied or sold as a place of residence

    or

    • a substantially renovated home.

    See also the definition for substantially renovated home.