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    3. Substantially renovated home

    Substantially renovated home

    Issued date
    9 March 2026

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    A home that:

    • is the subject of a contract to purchase a home
    • is being sold as a taxable supply of new residential premises as defined under section 40-75(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth)
    • has not been lived in since the renovation

    Read more about substantial renovation eligibility criteria.