Evidence of new home

For a new home, this would be a vendor statement from the seller confirming the home has not been previously occupied or sold as a place of residence. This is not required for residential off-the-plan purchases.

For a substantially renovated home, this would be

• a vendor statement from the seller confirming:
  • the sale of the home was a taxable supply under the GST Act and was sold in the course of the seller’s business
  • the home has not been sold or occupied as a place of residence since the renovations
  • the type and extent of the renovations
• a tax invoice that shows the GST component of the home purchase price (as evidence that the sale is a taxable supply).

See also the definitions for off-the-plan purchase and vendor statement.