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Substantially renovated home

Issued date
30 April 2025

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A substantially renovated home is where:

the sale or lease of the home under the transaction is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), a taxable supply as a sale or supply of new residential premises as defined under section 40-75(1)(b) of that Act
the home, as renovated, has not been previously occupied or sold as a place of residence.