Queensland: First Home Owner Grant and Other Home Owner Grants Act 2000 (Qld)

First Home Owner Grant and Other Home Owner Grants Act 2000 An Act to encourage and help home ownership, and to offset the effect of the GST on home ownership, by establishing a scheme for the payment of grants to first home owners, and to provide for a scheme for the payment of other particular grants to home owners Part 1 Preliminary 1 Short title This Act may be cited as the First Home Owner Grant and Other Home Owner Grants Act 2000. 2 Commencement This Act commences on 1 July 2000. Part 2 Interpretation Division 1 General 3 Definitions The dictionary in the schedule defines particular words used in this Act. Division 2 Basic concepts for first home owner grants 3A Application of division This division applies in relation to first home owner grants. 4 Meaning of eligibility criteria The eligibility criteria are the criteria, under part 3, division 2, for deciding whether an applicant for a first home owner grant is eligible for the grant. 5 Meaning of eligible transaction (1) An eligible transaction is— (a) a contract made on or after 1 July 2000 for the purchase of a new home in the State; or (b) a comprehensive home building contract made by the owner of land in the State, or a person who will on completion of the contract be the owner of land in the State, to have a new home built on the land, if the contract is made on or after 1 July 2000; or (c) the building of a new home in the State by an owner builder if the building work starts on or after 1 July 2000. (2) Also, each of the following is an eligible transaction— (a) a contract made on or after 1 July 2000 but before 11 October 2012 for the purchase of a home, other than a new home, in the State; (b) a comprehensive home building contract made by the owner of land in the State, or a person who will on completion of the contract be the owner of land in the State, to have a home, other than a new home, built on the land, if the contract is made on or after 1 July 2000 but before 11 October 2012; (c) the building of a home, other than a new home, in the State by an owner builder if the building work starts on or after 1 July 2000 but before 11 October 2012. (3) For subsections (1)(a) and (2)(a), a contract is a contract for the purchase of a new home or other home if the contract is a contract for the acquisition of a relevant interest in land— (a) on which a new home or other home is built; or (b) on which a new home or other home is to be built, before completion of the contract, by or for the vendor and at the expense of the vendor. (4) However, a contract is not an eligible transaction if the commissioner is satisfied it forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant. (5) Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (4) if— (a) for a contract to purchase a new home or other home—the purchaser had an option to purchase the home granted before 1 July 2000 or the vendor had an option to require the purchaser to purchase the home granted before that date; or (b) for a comprehensive home building contract—either party had a right or option granted before 1 July 2000 to require the other to enter into the contract. (6) Also, a transaction is not an eligible transaction if the consideration for the transaction is $750,000 or more. (7) Also, a contract mentioned in subsection (1)(a) or (2)(a) is not an eligible transaction if the total of the following— (a) the unencumbered value of the new home or other home; (b) the unencumbered value of the relevant interest in the land, on which the new home or other home is built or to be built, at the commencement date for the contract; is $750,000 or more. (8) Also, a contract mentioned in subsection (1)(b) or (2)(b) to have a new home or other home built on land is not an eligible transaction if the total of the following— (a) the consideration for the transaction; (b) the unencumbered value of the land at the commencement date for the contract; is $750,000 or more. (9) Also, a transaction mentioned in subsection (1)(c) or (2)(c) is not an eligible transaction if the total of the following— (a) the consideration for the transaction; (b) the unencumbered value of the land, on which the new home or other home is to be built, at the commencement date for the transaction; is $750,000 or more. 6 Meaning of home and new home (1) A home is a building, fixed to land, that— (a) may lawfully be used as a place of residence; and (b) is a suitable building for use as a place of residence. (2) A new home is a home that— (a) has not been previously occupied or sold as a place of residence; or (b) is a substantially renovated home. (3) For subsection (2)(b), a home is a substantially renovated home if— (a) the home is the subject of a contract for the purchase of the home; and (b) the sale of the home under the contract is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), a taxable supply as a sale of new residential premises as defined under section 40-75(1)(b) of that Act; and (c) the home, as renovated, has not been previously occupied or sold as a place of residence. 7 Meaning of home owner or owner of a home A person is a home owner or owner of a home if the person has a relevant interest in the land on which the home is built. 8 Meaning of relevant interest (1) A relevant interest in land is— (a) an estate in fee simple in the land; or (b) a life estate in the land; or (c) a perpetual lease of the land granted by the Commonwealth or the State; or (d) a leasehold interest in the land granted by the Commonwealth or the State that may be converted into an estate in fee simple under the terms of the lease or the Act under which the lease is granted; or (e) a term lease for pastoral purposes granted under the Land Act 1994; or (f) an interest as purchaser under— (i) a contract for the purchase from the Commonwealth or the State, or any Commonwealth or State instrumentality or authority, of an estate in fee simple in the land by instalments; or (ii) an instalment contract under the Property Law Act 1974, part 6, division 4, for the purchase of an estate in fee simple in the land; or (g) a licence or right of occupancy granted by the Commonwealth or the State, or any Commonwealth or State instrumentality or authority, that gives, in the commissioner's opinion, the licensee or the holder of the right reasonable security of tenure; or (h) an interest in a company's shares if the commissioner is satisfied that— (i) the interest entitles the holder of the interest to exclusive occupation of a specified home owned by the company; and (ii) the home was built before the holder of the interest acquired the interest or entered into an agreement to acquire the interest; and (iii) the value of the shares is not less than the value of the company's interest in the home; or (i) another interest declared by regulation to be a relevant interest. Note— Also, see the schedule, definition residential property and section 14. (2) However— (a) an interest is not a relevant interest at a particular time unless the holder of the interest has, or will have within 1 year after that time, a right to immediate occupation of the land; and (b) an interest is not a relevant interest in the hands of a person who holds it subject to a trust. (3) A regulation under subsection (1)(i) may declare an interest to be a relevant interest in land even though the interest may not be recognised at law or in equity as an interest in land. (4) If a person holds an interest in land on trust as guardian for a person under a legal disability and the interest would be a relevant interest if it were not for subsection (2)(b)— (a) the person under the legal disability is taken to be the person who holds a relevant interest in the land; and (b) the guardian is taken not to hold the interest. 8A Meaning of unencumbered value (1) The unencumbered value of property is the value of the property determined without regard to— (a) any encumbrance to which the property is subject, whether contingently or otherwise; or (b) any arrangement— (i) the parties to which are not dealing with each other at arm's length; and (ii) that results in the reduction of the value of the property; or (c) any arrangement for which a significant purpose of any party to the arrangement was, in the commissioner's opinion, the reduction of the value of the property. (2) Also, the unencumbered value of property held by a person on trust as guardian for another person who is under a legal disability must be determined without regard to the liabilities of the trust, including the liability to indemnify the trustee. (3) In this section— property means— (a) a home; or (b) land; or (c) a relevant interest in land. 9 Meaning of spouse (1) Subject to subsections (2) to (6), a spouse is a person who is— (a) married; or (b) a de facto partner; or Note— See the Acts Interpretation Act 1954, section 32DA. (c) a civil partner. (2) A person is a de facto partner of another person only if they are living together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954, section 32DA, and, for at least 2 years, have so lived together as a couple. (3) Subsection (4) applies if the commissioner is satisfied, when deciding an application for a first home owner grant, that— (a) an applicant for the grant— (i) is married but is living apart from the person to whom the applicant is married; or (ii) is in a registered relationship but is living apart from the person with whom the applicant is in a civil partnership; and (b) the applicant and the person mentioned in paragraph (a)(i) or (ii) have no intention of again living together as a couple. (4) The person to whom the applicant is married, or with whom the applicant is in a civil partnership, must not be regarded as the applicant's spouse. (5) Subsection (6) applies if the commissioner is satisfied, when deciding an application for a first home owner grant, an applicant for the grant— (a) is living apart from the person who, under this section, would otherwise be the applicant's de facto partner; and (b) they intend to again live together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954, section 32DA. (6) The person must be regarded as the applicant's spouse. (7) This section applies despite the Acts Interpretation Act 1954, section 32DA(6). Part 3 First home owner grants Division 1A Preliminary 9A Application of part This part applies in relation to first home owner grants. Division 1 Entitlement to grant 10 When grant is payable (1) A first home owner grant is payable on an application under this Act if— (a) the applicant or, if there are 2 or more of them, each of the applicants complies with the eligibility criteria; and (b) the transaction for which the grant is sought— (i) is an eligible transaction; and (ii) has been completed. Note— For authorisation of payment of the grant before the completion of the eligible transaction, see section 19(2). (2) Despite subsection (1)(a), an applicant need not comply with the eligibility criteria to the extent the applicant is exempted from compliance under this Act. (3) Only 1 first home owner grant is payable for the same eligible transaction. Division 2 Eligibility criteria—applicants 11 Criterion 1—Applicant to be a natural person and at least 18 years of age (1) An applicant for a first home owner grant must be— (a) a natural person; and (b) at least 18 years of age at the commencement date for the eligible transaction. (2) The commissioner may exempt an applicant from the requirement in subsection (1)(b) if the commissioner is satisfied— (a) the applicant will comply with criterion 5 as applying to the applicant under section 15; and (b) the application does not form part of a scheme to circumvent limitations on, or requirements affecting, eligibility for or entitlement to a first home owner grant. 12 Criterion 2—Applicant to be Australian citizen or permanent resident (1) Subject to subsection (2), an applicant for a first home owner grant must be an Australian citizen or a permanent resident. (2) If an application is made by joint applicants and 1 of the applicants is an Australian citizen or a permanent resident, it is not necessary for the other or others to be Australian citizens or permanent residents. 13 Criterion 3—Applicant or applicant's spouse must not have received an earlier grant (1) An applicant is ineligible if— (a) the applicant or the applicant's spouse has been a party to an earlier application under this Act or a corresponding law; and (b) a grant was paid on the application. (2) However, an applicant is not ineligible if— (a) the grant was later paid back; and (b) the basis for the repayment of the grant was a failure to satisfy section 10(1); and (c) any penalty amount payable under section 47 was also paid in relation to the earlier application. 14 Criterion 4—Applicant or applicant's spouse must not have had relevant interest in residential property (1) An applicant is ineligible if the applicant or applicant's spouse has, before 1 July 2000, held— (a) a relevant interest in residential property in Queensland; or (b) an interest in residential property in another State that is a relevant interest under a corresponding law of that State. (2) However, the applicant is not ineligible if— (a) the relevant interest is an interest as purchaser of an estate in fee simple in land under a contract mentioned in section 8(1)(f); and (b) the contract was terminated within 1 year after the contract was entered into; and (c) the applicant or applicant's spouse did not acquire an estate in fee simple in the land. (3) For subsection (1), in deciding whether an applicant held a relevant interest, under this Act or a corresponding law, in residential property at a particular time, any deferment of the applicant's right of occupation, because the property was subject to a lease, must be disregarded. (4) An applicant is ineligible if the applicant or the applicant's spouse has, on or after 1 July 2000 and before the date on which the application is made, held an interest in property (other than the property to which the application relates) used at any time on or after 1 July 2000 as the residence of the applicant or the applicant's spouse, being— (a) a relevant interest in residential property in Queensland; or (b) an interest in residential property in another State that is a relevant interest under the corresponding law of that State. (5) However, for subsection (4), the applicant or the applicant's spouse is taken not to have used the property as the residence of the applicant or the applicant's spouse if— (a) the property was the subject of an earlier application under this Act by the applicant; and (b) a first home owner grant was paid under the earlier application; and (c) because of a failure to satisfy criterion 5 as applying to the applicant under section 15 in relation to the earlier application, the applicant repaid the grant. 15 Criterion 5—Residence requirements (1) An applicant for a first home owner grant must occupy the home to which the application relates as the applicant's principal place of residence for a continuous period of at least 6 months. (2) However, if the commissioner is satisfied there are good reasons to do so, the commissioner may— (a) approve a shorter period; or (b) exempt the applicant from the requirement to comply with subsection (1). (3) The period of occupation required under subsection (1), or the shorter period approved under subsection (2)(a), must start within 1 year after completion of the eligible transaction or a longer period approved by the commissioner. (4) The commissioner may exempt an applicant from the residence requirement under subsection (3) if— (a) the applicant is 1 of 2 or more joint applicants for a first home owner grant; and (b) at least 1 of the applicants complies with the residence requirement; and (c) the commissioner is satisfied there are good reasons to exempt the applicant from the residence requirement. (5) The commissioner may give an approval or exemption under subsection (2), (3) or (4) at any time, even if the period to which the approval or exemption relates has ended. Division 3 Application for grant 16 Application for grant (1) An application for a first home owner grant must be made to the commissioner or an agent of the commissioner. (2) The application must be— (a) in the approved form; and (b) supported by the information required by the commissioner. (3) The application may only be made within a period (the application period)— (a) starting on the commencement date of the eligible transaction to which the application relates; and (b) ending 1 year after the completion of the eligible transaction to which the application relates. (4) However, the commissioner may allow an application to be made before or after the application period. 17 All interested persons to join in application (1) All interested persons must be applicants. (2) For subsection (1), an interested person is a person who is, or will be, on completion of the eligible transaction to which the application relates, an owner of the relevant home, other than a person prescribed under a regulation. 18 Application on behalf of person under legal disability (1) An application may be made on behalf of a person under a legal disability by a guardian. (2) For deciding eligibility, the person under the legal disability must be regarded as the applicant. Division 4 Decision on application 19 Commissioner to decide applications (1) If the commissioner is satisfied a first home owner grant is payable on an application, the commissioner must authorise the payment of the grant. (2) The commissioner may authorise the payment of the grant before the completion of the eligible transaction if the commissioner is satisfied it is appropriate in particular circumstances. 20 Amount of grant (1) The amount of a first home owner grant is the lesser of the following— (a) the consideration for the eligible transaction; (b) either— (i) for a new home eligible transaction—$15,000; or (ii) for another eligible transaction—$7000. (2) In this section— new home eligible transaction means an eligible transaction mentioned in section 5(1). 21 Payment of grant (1) A first home owner grant must be paid by electronic funds transfer, cheque or in any other way the commissioner considers appropriate. (2) A first home owner grant must be paid to— (a) the applicant; or (b) someone else to whom the applicant directs in writing the grant be paid. (3) If the applicant requests, the commissioner may apply the amount of a first home owner grant, or part of the amount, towards a liability for State taxes, fees or charges. 22 Payment in anticipation of compliance with residence requirements (1) The commissioner may authorise payment of a first home owner grant in anticipation of compliance with the residence requirements if the commissioner is satisfied each applicant intends to comply with the residence requirements. (2) If a first home owner grant is paid in anticipation of compliance with the residence requirements, the payment is made on condition that, if the residence requirements are not complied with, the applicants must within 14 days after the relevant date— (a) give written notice of that fact to the commissioner; and (b) repay the amount of the grant. (3) For subsection (2), the relevant date is the earlier of the following— (a) the end of the period allowed for compliance with the residence requirements; (b) the date on which it first becomes apparent that the residence requirements will not be complied with during the period allowed for compliance. (4) For a joint application, each applicant is individually liable to comply with the requirements under subsection (2)(a) and (b) but compliance by any 1 or more of them must be regarded as compliance by both or all. (5) A person must not, without reasonable excuse, fail to comply with a condition mentioned in subsection (2). Maximum penalty—40 penalty units. 22A Repayment of grant after completion of particular transactions (1) This section applies if— (a) a first home owner grant is paid before the completion of a relevant transaction; and (b) on completion of the transaction— (i) the unencumbered value of a new home or other home the subject of the transaction results in the transaction not being an eligible transaction under section 5(7); or (ii) the consideration for the transaction results in the transaction not being an eligible transaction under section 5(8) or (9). (2) The applicant for the grant must within 28 days after completion of the transaction— (a) give written notice to the commissioner that the transaction is not an eligible transaction; and (b) repay the amount of the grant. Maximum penalty—40 penalty units. (3) For a joint application, each applicant is individually liable to comply with the requirements under subsection (2)(a) and (b), but compliance by any one or more of them must be regarded as compliance by both or all. (4) In this section— relevant transaction means— (a) a contract mentioned in section 5(1)(b) or (2)(b) to have a new home or other home built on land; or (b) a transaction mentioned in section 5(1)(c) or (2)(c); or (c) a contract mentioned in section 5(3)(b). 23 Conditions generally (1) The commissioner may authorise the payment of a first home owner grant on the reasonable conditions the commissioner considers appropriate. (2) A condition imposed by the commissioner, under this section or another provision of this Act, may require a person on whose application the first home owner grant is paid— (a) to give notice of non-compliance with the condition within a period stated in the condition; and (b) to repay the grant within a period stated in the condition. (3) For a joint application, each applicant is individually liable to comply with a requirement under subsection (2) but compliance by any 1 or more of them must be regarded as compliance by both or all. (4) A person must not, without reasonable excuse, fail to comply with a condition imposed by the commissioner, under this section or another provision of this Act. Maximum penalty—40 penalty units. 24 Death of applicant (1) An application for a first home owner grant does not lapse because an applicant dies before the application is decided. (2) If an applicant dies before the application is decided, the following provisions apply— (a) if the deceased was 1 of 2 or more applicants and 1 or more applicants survive—the application must be dealt with as if the surviving applicants were the sole applicants; (b) if paragraph (a) does not apply—a first home owner grant, if payable on the application, must be paid to the deceased's personal representative. (3) Subsection (4) applies if— (a) a deceased applicant for a first home owner grant had not, when the applicant died, complied with criterion 5, as applying to the applicant under section 15 immediately before the applicant's death; and (b) the commissioner is satisfied the applicant intended to comply with the criterion. (4) The deceased applicant is taken to have complied with criterion 5. 25 Notice of decision (1) If the commissioner decides an application, or decides to vary or reverse an earlier decision on an application, the commissioner must give the applicant written notice of the decision. (2) If the decision authorises the payment of a first home owner grant without conditions, payment of the grant is sufficient notice of the decision. (3) If the decision is to refuse an application, or to vary or reverse an earlier decision on an application, the notice must state the following— (a) the reasons for the decision; (b) the person may, within 60 days after receiving the notice, object to the decision; (c) how to object. Note— See part 5. Division 5 Special and regional eligible transactions 25AA Definitions for div 5 In this division— period 1 transaction means an eligible transaction the commencement date for which is between 14 October 2008 and 30 June 2009, both dates inclusive. period 2 transaction means an eligible transaction the commencement date for which is between 1 July 2009 and 30 September 2009, both dates inclusive. period 3 transaction means an eligible transaction the commencement date for which is between 1 October 2009 and 31 December 2009, both dates inclusive. 25A [Repealed] 25B Meaning of special eligible transaction for div 5 (1) A special eligible transaction is an eligible transaction the commencement date for which is between 14 October 2008 and 31 December 2009, both dates inclusive, that is— (a) a contract for the purchase of a home; or (b) a comprehensive home building contract for a new home if— (i) the building work starts within the prescribed start period or within the longer period the commissioner allows in particular circumstances; and (ii) the contract states the building work must be completed within the prescribed building period or, if the contract does not state a completion date for the building work, it is completed— (A) within the prescribed building period; or (B) within the longer period the commissioner allows in particular circumstances; or (c) the building of a new home by an owner builder if the eligible transaction is completed within the prescribed building period or within the longer period the commissioner allows in particular circumstances. (2) However, an eligible transaction mentioned in subsection (1)(a) that is a contract to purchase a new home on a proposed lot on an unregistered plan of subdivision of land is a special eligible transaction only if the contract states the building work must be completed before the prescribed completion date or, if the contract does not state a completion date for the building work, it is completed before the prescribed completion date. (3) Also, an eligible transaction that is a contract is not a special eligible transaction if the commissioner is satisfied the contract forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant for a special eligible transaction. (4) Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (3) if the contract replaces a contract made before 14 October 2008 that is— (a) a contract to purchase the same or substantially similar home; or (b) a comprehensive home building contract to build the same or a substantially similar home. (5) For this section, building work— (a) starts when laying the foundations for the home starts; and (b) is completed when the building is ready for occupation as a home and any completion requirements prescribed under a regulation are complied with. (6) In this section— prescribed building period, for building work, means the period starting on the date the work is started and ending 18 months after it is started. prescribed completion date— (a) for a period 1 transaction—31 December 2010; or (b) for a period 2 transaction—31 March 2011; or (c) for a period 3 transaction—30 June 2011. prescribed start period, for building work, means the period starting on the commencement date and ending 26 weeks after that date. 25BA Meaning of regional eligible transaction for div 5 (1) A regional eligible transaction is an eligible transaction the commencement date for which is between 1 June 2010 and 30 June 2011, both dates inclusive, if— (a) the transaction is— (i) a contract for the purchase of a new home; or (ii) a comprehensive home building contract for a new home; or (iii) the building of a new home by an owner builder; and (b) on the commencement date for the transaction, the land on which the home is or will be located is wholly outside the SEQ region. (2) However, an eligible transaction that is a contract is not a regional eligible transaction if the commissioner is satisfied the contract forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant for a regional eligible transaction. (3) Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (2) if the contract replaces a contract made before 1 June 2010, and the contract is— (a) to purchase the same or a substantially similar home; or (b) a comprehensive home building contract to build the same or a substantially similar home. (4) In this section— SEQ region means the local government areas of the following local governments— • Brisbane City Council • Gold Coast City Council • Ipswich City Council • Lockyer Valley Regional Council • Logan City Council • Moreton Bay City Council • Redland City Council • Scenic Rim Regional Council • Somerset Regional Council • Sunshine Coast Regional Council. 25C Amount of grant (1) Despite section 20, the amount of a first home owner grant for an eligible transaction that is a special eligible transaction for a new home is the lesser of the following— (a) the consideration for the transaction; (b) for— (i) a period 1 transaction—$21,000; or (ii) a period 2 transaction—$21,000; or (iii) a period 3 transaction—$14,000. (2) Despite section 20, the amount of a first home owner grant for an eligible transaction that is a special eligible transaction for a home, other than a new home, is the lesser of the following— (a) the consideration for the transaction; (b) for— (i) a period 1 transaction—$14,000; or (ii) a period 2 transaction—$14,000; or (iii) a period 3 transaction—$10,500. (3) Despite section 20, the amount of a first home owner grant for an eligible transaction that is a regional eligible transaction is the lesser of the following— (a) the consideration for the transaction; or (b) $11,000. Division 6 Particular eligible transactions—1 July 2016 to 30 June 2018 25D Meaning of particular eligible transaction for div 6 (1) A particular eligible transaction is an eligible transaction mentioned in section 5(1) the commencement date for which is between 1 July 2016 and 30 June 2018, both dates inclusive. (2) However, an eligible transaction that is a contract is not a particular eligible transaction if the commissioner is satisfied the contract forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant for a particular eligible transaction. (3) Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (2) if the contract replaces a contract made before 1 July 2016 that is— (a) a contract to purchase the same or substantially similar home; or (b) a comprehensive home building contract to build the same or a substantially similar home. 25E Amount of grant Despite section 20, the amount of a first home owner grant for an eligible transaction that is a particular eligible transaction for a new home is the lesser of the following— (a) the consideration for the transaction; (b) $20,000. Division 7 Relevant eligible transactions—20 November 2023 to 30 June 2025 25EA Meaning of relevant eligible transaction (1) A relevant eligible transaction is an eligible transaction mentioned in section 5(1) that is— (a) a contract for the purchase of a new home in the State made between 20 November 2023 and 30 June 2025, both dates inclusive; or (b) a comprehensive home building contract made by the owner of land in the State, or a person who will on completion of the contract be the owner of land in the State, to have a new home built on the land, if the contract is made between 20 November 2023 and 30 June 2025, both dates inclusive; or (c) the building of a new home in the State by an owner builder if the building work starts between 20 November 2023 and 30 June 2025, both dates inclusive. (2) However, an eligible transaction that is a contract is not a relevant eligible transaction if the commissioner is satisfied the contract forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant for a relevant eligible transaction. (3) Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (2) if— (a) the contract replaces a contract made before 20 November 2023 that is— (i) a contract to purchase the same or a substantially similar home; or (ii) a comprehensive home building contract to build the same or a substantially similar home; or (b) for a contract to purchase a new home—the purchaser had an option to purchase the home granted before 20 November 2023 or the vendor had an option to require the purchaser to purchase the home granted before that date; or (c) for a comprehensive home building contract—either party had a right or option granted before 20 November 2023 to require the other to enter into the contract. 25EB Amount of grant Despite section 20, the amount of a first home owner grant for an eligible transaction that is a relevant eligible transaction is the lesser of the following— (a) the consideration for the transaction; (b) $30,000. Part 3A Regional home building boost grants Division 1 Preliminary 25F Application of part This part applies in relation to regional home building boost grants. 25G Commissioner's functions and powers (1) The commissioner is responsible for administering the RHBBG direction. (2) The commissioner has the power to do all things necessary or convenient to be done for performing the commissioner's function under subsection (1). Division 2 Entitlement to grant 25H Application for grant and when grant is payable (1) A person who is eligible to apply for a regional home building boost grant under the RHBBG direction may apply for the grant. (2) An application for a regional home building boost grant must comply with the RHBBG direction. (3) An applicant for a regional home building boost grant is entitled to be paid the grant if— (a) the applicant, or if there are 2 or more of them, each of the applicants, complies with the eligibility criteria for the grant under the RHBBG direction; and (b) the transaction for which the grant is sought— (i) is an eligible RHBBG transaction; and (ii) has been completed within the meaning of the RHBBG direction. Note— See also section 25I(2). (4) Only 1 regional home building boost grant is payable for the same eligible RHBBG transaction. Division 3 Decision on application 25I Commissioner to decide applications (1) The commissioner must authorise the payment of a regional home building boost grant if the commissioner is satisfied the grant is payable on an application for the grant. (2) Also, if the RHBBG direction provides for the commissioner to authorise the payment of a regional home building boost grant in anticipation of the applicant for the grant complying with particular stated requirements, the commissioner may authorise the payment as provided for by the direction. 25J Amount of grant The amount of a regional home building boost grant is the lesser of the following— (a) the consideration for the eligible RHBBG transaction less the amount of a first home owner grant paid to the applicant in relation to the eligible RHBBG transaction; (b) $5,000. 25K Payment of grant A regional home building boost grant authorised by the commissioner must be paid— (a) to the applicant for the grant; and (b) in the way stated in the RHBBG direction. 25L Conditions (1) The payment of a regional home building boost grant is subject to— (a) the conditions stated in the RHBBG direction; and (b) any other condition imposed by the commissioner. (2) Without limiting subsection (1), a condition may require a person on whose application the grant was made to— (a) give notice of non-compliance with a condition within the period stated in the condition; and (b) repay the amount of the grant within the period stated in the condition for repaying the amount. (3) A person must not, without reasonable excuse, fail to comply with a condition mentioned in subsection (1) or (2). Maximum penalty—40 penalty units. 25M Notice of decision (1) If the commissioner decides an application for a regional home building boost grant, or decides to vary or reverse an earlier decision on an application for a regional home building boost grant, the commissioner must give the applicant written notice of the decision. (2) If the decision is to refuse an application for a regional home building boost grant, or to vary or reverse an earlier decision on an application for a regional home building boost grant, the notice must state the following— (a) the reasons for the decision; (b) that the person may, within 60 days after receiving the notice, object to the decision; (c) how to object. Note— See part 5. 25N Investigations and enforcement (1) The commissioner may carry out an investigation (an authorised investigation) to decide— (a) whether an application under this Act for a regional home building boost grant has been properly made; or (b) whether an objection to a decision made under this Act in relation to a regional home building boost grant should be upheld; or (c) whether an applicant for a regional home building boost grant to whom the grant has been paid was eligible for the grant under the RHBBG direction; or (d) whether a condition on which a regional home building boost grant has been paid has been complied with; or (e) another matter reasonably related to the administration or enforcement of this Act in relation to a regional home building boost grant. (2) Part 4 applies in relation to the investigation and enforcement of a matter relating to a regional home building boost grant as if— (a) a reference to a first home owner grant included a reference to a regional home building boost grant; and (b) a reference to an applicant or former applicant included a reference to an applicant or former applicant for a regional home building boost grant; and (c) a reference to an application included a reference to an application for a regional home building boost grant; and (d) a reference to a home included a reference to a home within the meaning of the RHBBG direction; and (e) a reference in section 51A(1)(b) to a contravention of a section included a contravention of section 25L(3). Part 3B Home builder grants Division 1 Preliminary 25O Application of part This part applies in relation to home builder grants. 25P Commissioner's functions and powers (1) The commissioner is responsible for administering the home builder direction. (2) The commissioner has the power to do all things necessary or convenient to be done for performing the commissioner's function under subsection (1). Division 2 Entitlement to grant 25Q Application for grant and when grant is payable (1) A person who is eligible to apply for a home builder grant under the home builder direction may apply for the grant. (2) An application for a home builder grant must comply with the home builder direction. (3) An applicant for a home builder grant is entitled to be paid the grant if— (a) the applicant or, for a joint application, each of the applicants, complies with the eligibility criteria for the grant under the home builder direction; and (b) the transaction for which the grant is sought is an eligible home builder transaction; and (c) the relevant requirement in relation to the eligible home builder transaction has been met. Note— See also section 25R(2). (4) Only 1 home builder grant is payable for the same eligible home builder transaction. (5) In this section— relevant requirement, in relation to an eligible home builder transaction, means— (a) if the transaction is a contract for the purchase of a new home within the meaning of the home builder direction—the contract has been completed within the meaning of the home builder direction; or (b) if the transaction is a comprehensive home building contract within the meaning of the home builder direction—the foundations have been laid and the first progress payment has been paid to the builder under the contract; or (c) if the transaction is a contract for a substantial renovation within the meaning of the home builder direction—construction under the contract has commenced and at least $150,000 of the contract price has been paid to the builder under the contract. Division 3 Decision on application 25R Commissioner to decide applications (1) The commissioner must authorise the payment of a home builder grant if the commissioner is satisfied the grant is payable on an application for the grant. (2) Also, if the home builder direction provides for the commissioner to authorise the payment of a home builder grant in anticipation of the applicant for the grant complying with particular stated requirements, the commissioner may authorise the payment as provided for by the direction. 25S Amount of grant The amount of a home builder grant is— (a) if the contract for the eligible home builder transaction is made between 4 June 2020 and 31 December 2020, both dates inclusive—$25,000; or (b) if the contract for the eligible home builder transaction is made between 1 January 2021 and 31 March 2021, both dates inclusive—$15,000. 25T Payment of grant A home builder grant authorised by the commissioner must be paid— (a) to the applicant for the grant; and (b) in the way stated in the home builder direction. 25U Conditions (1) The payment of a home builder grant is subject to— (a) the conditions stated in the home builder direction; and (b) any other conditions imposed by the commissioner. (2) Without limiting subsection (1), a condition may require a person on whose application the grant was made to— (a) give notice of non-compliance with a condition within the period stated in the condition; and (b) repay the amount of the grant within the period stated in the condition for repaying the amount. (3) A person must not, without reasonable excuse, fail to comply with a condition mentioned in subsection (1) or (2). Maximum penalty—40 penalty units. 25V Notice of decision (1) If the commissioner decides an application for a home builder grant, or decides to vary or reverse an earlier decision on an application for a home builder grant, the commissioner must give the applicant written notice of the decision. (2) If the decision is to refuse an application for a home builder grant, or to vary or reverse an earlier decision on an application for a home builder grant, the notice must state the following— (a) the reasons for the decision; (b) that the person may, within 60 days after receiving the notice, object to the decision; (c) how to object. Note— See part 5. 25W Investigations and enforcement (1) The commissioner may carry out an investigation (an authorised investigation) to decide— (a) whether an application under this Act for a home builder grant has been properly made; or (b) whether an objection to a decision made under this Act in relation to a home builder grant should be upheld; or (c) whether an applicant for a home builder grant to whom the grant has been paid was eligible for the grant under the home builder direction; or (d) whether a condition on which a home builder grant has been paid has been complied with; or (e) another matter reasonably related to the administration or enforcement of this Act in relation to a home builder grant. (2) Part 4, other than section 49, applies in relation to the investigation and enforcement of a matter relating to a home builder grant as if— (a) a reference to a first home owner grant included a reference to a home builder grant; and (b) a reference to an applicant or former applicant included a reference to an applicant or former applicant for a home builder grant; and (c) a reference to an application included a reference to an application for a home builder grant; and (d) a reference to a home included a reference to a home within the meaning of the home builder direction; and (e) a reference in section 51A(1)(b) to a contravention of a section included a contravention of section 25U(3). Part 4 Authorised officers, investigations and enforcement Division 1 Authorised officers 26 Appointment (1) The commissioner may appoint as an authorised officer— (a) a public service employee; or (b) an officer or employee of the authority responsible for the administration of a corresponding law. (2) The commissioner may appoint a person as an authorised officer only if the commissioner is satisfied the person has the necessary expertise or experience to be an authorised officer. 27 Limitation of authorised officer's powers (1) For this Act, an authorised officer has the powers given under this Act. (2) An authorised officer is subject to the directions of the commissioner in exercising the powers. (3) An authorised officer's powers may be limited— (a) under a regulation; or (b) by notice given by the commissioner to the authorised officer. (4) An authorised officer who is an officer or employee of an authority responsible for the administration of a corresponding law may exercise the powers of an authorised officer under this Act only in relation to a first home owner grant. 28 Authorised officer's appointment conditions (1) An authorised officer holds office on the conditions stated in the instrument of appointment. (2) An authorised officer— (a) if the appointment provides for a term of appointment—ceases holding office at the end of the term; and (b) if the conditions of appointment provide—ceases holding office on ceasing to hold another office stated in the appointment conditions; and (c) may resign by signed notice given to the commissioner. 29 Authorised officer's identity card (1) The commissioner must give each authorised officer an identity card. (2) The identity card must— (a) contain a recent photograph of the authorised officer; and (b) be signed by the authorised officer; and (c) identify the person as an authorised officer; and (d) state an expiry date. (3) A person who ceases to be an authorised officer must return the identity card to the commissioner as soon as practicable, but within 21 days, after the person ceases to be an authorised officer, unless the person has a reasonable excuse for not returning it in the 21 days. Maximum penalty—40 penalty units. (4) This section does not prevent the giving of a single identity card to a person for this Act and other Acts. 30 Production or display of authorised officer's identity card (1) An authorised officer may exercise a power in relation to a person only if the authorised officer— (a) first produces the authorised officer's identity card for the person's inspection; or (b) has the authorised officer's identity card displayed so it is clearly visible to the person. (2) However, if for any reason it is not practicable to comply with subsection (1) before exercising the power, the authorised officer must produce the identity card as soon as it is practicable. Division 2 Investigations Subdivision 1 Cross-border investigations 31 Commissioner may carry out investigations under corresponding laws If asked by an authority responsible for administering a corresponding law, the commissioner may carry out an authorised investigation, to the extent it relates to a first home owner grant, for the corresponding law. Subdivision 2 General powers on investigations 32 Powers on investigation (1) For carrying out an authorised investigation, the commissioner may, by written notice, require a person to do one or more of the following— (a) give the commissioner written information stated in the notice; (b) attend at a stated time and place before the commissioner, or a stated authorised officer, to answer questions relevant to the investigation; (c) produce a document relevant to the investigation to the commissioner at a reasonable stated time and place. (2) The commissioner may require information given, or to be given, under this section be verified on oath or by statutory declaration. (3) A person must not, without reasonable excuse, fail to comply with a requirement under this section. Maximum penalty—40 penalty units. (4) A person who, having attended before the commissioner or officer in response to a notice under subsection (1)(b), must not fail to answer a question relevant to the investigation unless the person has a reasonable excuse. Maximum penalty—40 penalty units. (5) It is a reasonable excuse for a person to fail to comply with a requirement under subsection (3) to give information or produce a document or to answer a question under subsection (4) if complying with the requirement or answering the question might tend to incriminate the person. Subdivision 3 Entry of places 33 Authorised officer's power to enter places (1) An authorised officer may enter a place if— (a) its occupier consents to the entry; or (b) it is a public place and the entry is made when it is open to the public; or (c) it is a place where a business is conducted and the entry is made when— (i) the place is open for the conduct of business; or (ii) is otherwise open for entry; or (d) the entry is authorised by warrant. (2) For the purpose of asking the occupier of a place for consent to enter, an authorised officer may, without the occupier's consent or a warrant— (a) enter land around premises at the place to an extent that is reasonable to contact the occupier; or (b) enter part of the place the authorised officer reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier. (3) For subsection (1)(c), a place of business does not include a part of the place where the person resides. 34 Entry with consent (1) This section applies if an authorised officer intends to ask an occupier of a place to consent to the authorised officer or another authorised officer entering the place under section 33(1)(a). (2) Before asking for the consent, the authorised officer must tell the occupier— (a) the purpose of the entry; and (b) that the occupier is not required to consent. (3) If the consent is given, the authorised officer may ask the occupier to sign an acknowledgement of the consent. (4) The acknowledgement must state— (a) the occupier has been told— (i) the purpose of the entry; and (ii) that the occupier is not required to consent; and (b) the purpose of the entry; and (c) the occupier gives the authorised officer consent to enter the place and exercise powers under this division; and (d) the time and date the consent was given. (5) If the occupier signs the acknowledgement, the authorised officer must immediately give a copy to the occupier. (6) A court must find the occupier did not consent to an authorised officer entering the place under this subdivision if— (a) an issue arises in a proceeding before the court whether the occupier of the place consented to the entry; and (b) an acknowledgement is not produced in evidence for the entry; and (c) it is not proved by the person relying on the lawfulness of the entry that the occupier consented to the entry. 35 Application for warrant (1) An authorised officer may apply to a magistrate for a warrant for a place. (2) The application must be sworn and state the grounds on which the warrant is sought. (3) The magistrate may refuse to consider the application until the authorised officer gives the magistrate all the information the magistrate requires about the application in the way the magistrate requires. Example— The magistrate may require additional information supporting the application to be given by statutory declaration. 36 Issue of warrant (1) The magistrate may issue a warrant only if the magistrate is satisfied there are reasonable grounds for suspecting— (a) there is a particular thing or activity (the evidence) that may provide evidence of an offence against this Act; and (b) the evidence is at the place, or within the next 7 days, may be at the place. (2) The warrant must state the following— (a) the authorised officer may, with necessary and reasonable help and force— (i) enter the place and any other place necessary for entry; and (ii) exercise the authorised officer's powers under this division; (b) the offence for which the warrant is sought; (c) the hours of the day or night when the place may be entered; (d) the date, within 14 days after the warrant's issue, the warrant ends; (e) the purpose for which the warrant is issued. 37 Special warrants (1) An authorised officer may apply for a warrant (a special warrant) by phone, fax, radio or another form of communication if the authorised officer considers it necessary because of— (a) urgent circumstances; or (b) other special circumstances, including, for example, the authorised officer's remote location. (2) Before applying for the special warrant, the authorised officer must prepare an application stating the grounds on which the warrant is sought. (3) The authorised officer may apply for the warrant before the application is sworn. (4) After issuing the special warrant, the magistrate must immediately fax a copy to the authorised officer if it is reasonably practicable to fax the copy. (5) If it is not reasonably practicable to fax a copy to the authorised officer— (a) the magistrate must tell the authorised officer— (i) what the terms of the warrant are; and (ii) the date and time the warrant is issued; and (b) the authorised officer must complete a form of warrant (a warrant form) and write on it— (i) the magistrate's name; and (ii) the date and time the magistrate issued the warrant; and (iii) the terms of the special warrant. (6) The facsimile warrant, or the warrant form properly completed by the authorised officer, authorises the entry and the exercise of the other powers stated in the warrant issued by the magistrate. (7) The authorised officer must, at the first reasonable opportunity, send to the magistrate— (a) the sworn application; and (b) if the authorised officer completed a warrant form—the completed warrant form. (8) On receiving the documents, the magistrate must attach them to the warrant. (9) A court must find the exercise of the power by an authorised officer was not authorised by a special warrant if— (a) an issue arises in a proceeding before the court whether the exercise of the power was authorised by a special warrant; and (b) the warrant is not produced in evidence; and (c) it is not proved by the person relying on the lawfulness of the entry that the authorised officer obtained the warrant. 38 Warrants—procedure before entry (1) This section applies if an authorised officer named in a warrant issued under this subdivision for a place is intending to enter the place under the warrant. (2) Before entering the place, the authorised officer must do or make a reasonable attempt to do the following things— (a) identify himself or herself, and anyone else helping the authorised officer, to a person present at the place who is an occupier of the place by producing the authorised officer's identity card; (b) give the person a copy of the warrant or, if the entry is authorised by a facsimile warrant or warrant form mentioned in section 37(6), a copy of the facsimile warrant or warrant form; (c) tell the person the authorised officer is permitted by the warrant to enter the place; (d) give the person an opportunity to allow the authorised officer immediate entry to the place without using force. (3) However, the authorised officer need not comply with subsection (2) if the authorised officer believes on reasonable grounds that immediate entry to the place is required to ensure the effective execution of the warrant is not frustrated. Subdivision 4 Powers of authorised officers on entry to places 39 General powers for places (1) An authorised officer who enters a place under subdivision 3 may exercise any of the following powers— (a) search any part of the place; (b) inspect, examine, photograph or film a document or anything in the place; (c) take extracts from, and make copies of, any document in the place; (d) take into the place any equipment and materials the authorised officer reasonably requires for exercising a power under this division; (e) require a person in the place to— (i) give the authorised officer reasonable help to exercise the powers mentioned in paragraphs (a) to (d); or (ii) answer questions relevant to the investigation. (2) When making a requirement mentioned in subsection (1)(e), the authorised officer must warn the person it is an offence to fail to comply with the requirement unless the person has a reasonable excuse. (3) A person required to give reasonable help under subsection (1)(e)(i) or answer a question under subsection (1)(e)(ii) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—40 penalty units. (4) If a person is required under subsection (1)(e)(i) to give reasonable help by answering a question or producing a document, or under subsection (1)(e)(ii) to answer a question, it is a reasonable excuse if complying with the requirement might tend to incriminate the person. Subdivision 5 General enforcement matters 40 Notice of damage (1) This section applies if— (a) an authorised officer damages property when exercising or purporting to exercise a power under this division; or (b) a person (the other person) acting under the direction of an authorised officer damages property. (2) The authorised officer must promptly give written notice of particulars of the damage to the person who appears to the authorised officer to be the owner of the property. (3) If the authorised officer believes the damage was caused by a latent defect in the property or circumstances beyond the control of the authorised officer, contractor or other person, the authorised officer may state it in the notice. (4) If, for any reason, it is impracticable to comply with subsection (2), the authorised officer must leave the notice in a conspicuous position and in a reasonably secure way where the damage happened. (5) This section does not apply to damage the authorised officer reasonably believes is trivial. (6) In subsection (2)— owner, of property, includes the person in possession or control of it. 41 Compensation (1) A person may claim from the commissioner the cost of repairing or replacing property damaged because of the exercise or purported exercise of a power under this division. (2) The cost may be claimed and ordered to be paid in a proceeding— (a) brought in a court with jurisdiction for the recovery of the amount claimed; or (b) for an offence against this Act brought against the person claiming the amount. (3) A court may order an amount be paid only if it is satisfied it is just to make the order in the circumstances of the particular case. (4) A regulation may prescribe matters that may, or must, be taken into account by the court