To assist: . 6 Meaning of home and new home (1) A home is a...

To assist:

. 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 [s 7] First Home Owner Grant Act 2000 Part 2 Interpretation Current as at 12 June 2013 revised version Page 11 (c) the home, as renovated, has not been previously occupied or sold as a place of residence.

I refer to the words "has not bee previously occupied or sold as a place of residence" it was previously a church so that would apply?