Is an apt still new for Stamp Duty after it's been rented out by the Developer?

[Howitzer]

Here's an example where a developer has rented out new apts before, presumably, selling at a latter stage. When he does eventually sell them are they still considered new, with all the tax implications?

 

[Vanilla]

Wouldn't think so. Should not have been occupied to qualify as new.

 

[huskerdu]

I know someone who bought a new apartment, and it subsequently turned out, that the builder had registered the apartment in his own name for some time. I dont think he had actually rented it out or lived in it, but the Rev Comm. did not deem the apartment to be "new" for stamp duty purposes. However, as the builder has sold it as new, he was forced to drop the price, to compensate the buyer for the stamp duty payment.