(1)  In this Act, unless the contrary intention appears –

Australian citizen means an Australian citizen as defined in the Australian Citizenship Act 1948 of the Commonwealth;

authorised investigation has the meaning given by section 32 ;

authorised officer means a person authorised by the Commissioner to exercise the powers of an authorised officer under this Act;

building includes part of a building;

commencement date , in relation to an eligible transaction, has the meaning given by section 13(4) ;

Commissioner means the Commissioner of State Revenue;

completed , in relation to an eligible transaction, has the meaning given by section 13(5) ;

comprehensive home building contract means a contract under which a builder undertakes to build a home on land from the inception of the building work to the point where the home is ready for occupation and, if for any reason the work to be carried out under such a contract is not completed, includes any further contract under which the work is to be completed;

consideration , in relation to an eligible transaction, has the meaning given by section 13(7) ;

corresponding law means an Act of another State, or a Territory, corresponding to this Act;

eligibility criteria means the criteria, set out in Division 2 of Part 2 , for determining whether an applicant for a first home owner grant is eligible for the grant;

eligible transaction has the meaning given by section 13(1) ;

first home owner grant means a grant authorised under section 17 ;

first home owner grant scheme means the scheme for payment of first home owner grants established under this Act;

function includes a power;

guardian , in relation to a person under a legal disability, includes a trustee who holds property on trust for the person under an instrument of trust or by order or direction of a court or tribunal;

home has the meaning given by section 4 ;

option to purchase includes a right of preemption or a right of first refusal;

owner means –

(a) in relation to land, a person who has a relevant interest in the land; and

(b) in relation to a home, a person who has a relevant interest in the land on which the home is built;

owner builder means an owner of land who builds a home, or has a home built, on the land without entering into a comprehensive home building contract;

permanent resident means the holder of a permanent visa within the meaning of section 30 of the Migration Act 1958 of the Commonwealth;

relevant interest has the meaning given by section 5(2) , (3) and (4) ;

residence requirement means the requirement that 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 within 12 months after the completion of the eligible transaction or a longer period approved by the Commissioner;

residential property has the meaning given by subsection (2) ;

spouse has the meaning given by section 6 ;

taxation law means a law for the assessment or imposition of a tax.

(2)  For the purpose of this Act, land in Australia is residential property at a particular time if there is, at that time, a building on the land lawfully occupied as a place of residence or suitable for occupation as a place of residence.