substitute
(1) The amount of the first home owner grant in relation to an eligible transaction is $7 000 plus––
(a) $14 000 if the eligible transaction qualifies for the first home owner boost for new homes under any of the following:
(i) section 24C (1) (a);
(ii) section 24C (2) (a);
(iii) section 24C (2) (b);
(iv) section 24C (3) (a) (i);
(v) section 24C (4) (a) (i); or
(b) $7 000 if the eligible transaction qualifies for the first home owner boost for new homes under any of the following:
(i) section 24C (1) (b);
(ii) section 24C (2) (c);
(iii) section 24C (3) (a) (ii);
(iv) section 24C (4) (a) (ii); or
(c) $7 000 if the eligible transaction qualifies for the first home owner boost for established homes under section 24D (1) (c) (i); or
(d) $3 500 if the eligible transaction qualifies for the first home owner boost for established homes under section 24D (1) (c) (ii).