State Revenue Legislation Amendment (Defence Force Concessions) Act 2009 (NSW)

An Act to amend the First Home Owner Grant Act 2000 and the Duties Act 1997 to make provision for grants and duty concessions in respect of Defence Force personnel.

1Name of Act

This Act is the State Revenue Legislation Amendment (Defence Force Concessions) Act 2009.

2Commencement

This Act is taken to have commenced on the day the Bill for this Act was introduced into the Legislative Assembly.

Schedule 1Amendment of First Home Owner Grant Act 2000 No 21[1]Section 3 Definitions

Omit “a grant” from the definition of first home owner grant.

Insert instead “a first home owner grant”.

[2]Section 7 Entitlement to grant

Omit section 7 (2) and (3). Insert instead:

(2)

An applicant need not comply with the eligibility criteria to the extent the applicant is exempted from compliance with the eligibility criteria by this Act.

(3)

A first home owner grant is payable before completion of the relevant eligible transaction if payment is authorised under section 20.

[3]Section 43A

Insert before section 44:

43ASpecial grant for ADF personnel(1)

A grant (an ADF home buyer’s grant) is payable on an application under this Act if:

• (a)

  the applicant or, if there are 2 or more of them, at least one of the applicants is a member of the Defence Force on the commencement date of the eligible transaction, and

• (b)

  the applicant or, if there are 2 or more of them, each of the applicants:

  • (i)

    complies with the eligibility criteria for a first home owner grant (except for the residence requirement), and

  • (ii)

    is enrolled to vote in State elections (under the Parliamentary Electorates and Elections Act 1912) on the commencement date of the eligible transaction, and

• (c)

  the transaction for which the grant is sought:

  • (i)

    is an eligible transaction, and

  • (ii)

    has been completed.

(2)

Subject to this section, this Act applies in relation to an ADF home buyer’s grant in the same way as it applies to a first home owner grant, with any necessary modifications, as if a reference in this Act to a first home owner grant included a reference to an ADF home buyer’s grant.

(3)

The residence requirement does not apply to an ADF home buyer’s grant.

(4)

An ADF home buyer’s grant is payable in respect of an eligible transaction only if a first home owner grant is not payable in respect of the same eligible transaction.

(5)

In this section, a member of the Defence Force means a member of the Permanent Forces of the Australian Defence Force (within the meaning of the Defence Act 1903 of the Commonwealth).

[4]Schedule 1 Savings, transitional and other provisions

Insert at the end of clause 1 (1):

State Revenue Legislation Amendment (Defence Force Concessions) Act 2009

Schedule 2Amendment of Duties Act 1997 No 123[1]Section 76 Residence requirement

Insert after section 76 (5):

(6)

The residence requirement does not apply to an application under the scheme if, on the date of the agreement or transfer:

• (a)

  the applicant or, if there are 2 or more of them, at least one of the applicants is a member of the Permanent Forces of the Australian Defence Force (within the meaning of the Defence Act 1903 of the Commonwealth), and

• (b)

  the applicant or, if there are 2 or more of them, each of the applicants is enrolled to vote in State elections (under the Parliamentary Electorates and Elections Act 1912).

[2]Schedule 1 Savings, transitional and other provisions

Insert at the end of clause 1 (1):

State Revenue Legislation Amendment (Defence Force Concessions) Act 2009