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新州有4年的宽限期。
Concession for unoccupied land intended to be the principal place of residence – clause 6
Unoccupied land may be exempt under the PPR exemption if the owner intends to use and occupy the land at the completion of proposed building works. If the criteria of intended use are met, the owner will be taken, for the purposes of the exemption, to use and occupy the land as a PPR.
Unoccupied land includes vacant land or land on which an existing building is to be renovated, or demolished and rebuilt.
The exemption applies for up to four tax years following:
the year in which the land was purchased, or
the year in which significant steps were taken to enable building work to physically commence on the land, in any case where a person, other than the owner, has occupied the land after its acquisition by the owner. |
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