57RBuilding requirement

57R Building requirement It is a requirement for the purposes of an exemption from duty under section 57P that, at the time of the transfer, the dutiable property has a building affixed to the land that in the Commissioner's opinion— (a) is designed and constructed primarily for residential purposes; and (b) may lawfully be used as a place of residence. S. 57S inserted by No. 18/2023 s. 9.