New home
25 March 2025
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A new home is:
- a home that has not been previously
- occupied
or - sold as a place of residence
- occupied
- or
- a substantially renovated home (completed by the seller in limited circumstances).
From 1 December 2020, a home acquired under a ‘builders’ terms arrangement’ may also be a new home—see Public Ruling FHOGA006.2.