sec.232What is AFAD residential land

### sec.232 What is AFAD residential land AFAD residential land is land in Queensland— that is, or will be, solely or primarily used for residential purposes; and to which any of the following applies— on the land there is, or will be constructed, a building designed or approved by a local government for human habitation by a single family unit; on the land there is a building that a person will refurbish, renovate or extend so it becomes a building mentioned in subparagraph (i) ; the land is a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; the land will be a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; the land is a lot on which there will be a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; a person is undertaking, or will undertake, development of the land so it becomes land mentioned in any of subparagraphs (i) to (v) . For the purpose of imposing AFAD relating to transfer duty, a reference to AFAD residential land includes a reference to a chattel in Queensland if— the chattel and the land are included in the same dutiable transaction under section 29 or 30 , whether or not the chattel is the subject of a separate agreement for transfer; and the use of the chattel can be directly linked to, or is incidental to, the use and occupation of the land. s 232 prev s 232 amd 2002 No. 65 s 23 om 2005 No. 60 s 11 pres s 232 ins 2016 No. 37 s 9 amd 2017 No. 20 s 5 (sec.232-ssec.1) AFAD residential land is land in Queensland— that is, or will be, solely or primarily used for residential purposes; and to which any of the following applies— on the land there is, or will be constructed, a building designed or approved by a local government for human habitation by a single family unit; on the land there is a building that a person will refurbish, renovate or extend so it becomes a building mentioned in subparagraph (i) ; the land is a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; the land will be a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; the land is a lot on which there will be a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; a person is undertaking, or will undertake, development of the land so it becomes land mentioned in any of subparagraphs (i) to (v) . (sec.232-ssec.2) For the purpose of imposing AFAD relating to transfer duty, a reference to AFAD residential land includes a reference to a chattel in Queensland if— the chattel and the land are included in the same dutiable transaction under section 29 or 30 , whether or not the chattel is the subject of a separate agreement for transfer; and the use of the chattel can be directly linked to, or is incidental to, the use and occupation of the land. - (a) that is, or will be, solely or primarily used for residential purposes; and - (b) to which any of the following applies— (i) on the land there is, or will be constructed, a building designed or approved by a local government for human habitation by a single family unit; (ii) on the land there is a building that a person will refurbish, renovate or extend so it becomes a building mentioned in subparagraph (i) ; (iii) the land is a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; (iv) the land will be a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; (v) the land is a lot on which there will be a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; (vi) a person is undertaking, or will undertake, development of the land so it becomes land mentioned in any of subparagraphs (i) to (v) . - (i) on the land there is, or will be constructed, a building designed or approved by a local government for human habitation by a single family unit; - (ii) on the land there is a building that a person will refurbish, renovate or extend so it becomes a building mentioned in subparagraph (i) ; - (iii) the land is a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; - (iv) the land will be a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; - (v) the land is a lot on which there will be a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; - (vi) a person is undertaking, or will undertake, development of the land so it becomes land mentioned in any of subparagraphs (i) to (v) . - (i) on the land there is, or will be constructed, a building designed or approved by a local government for human habitation by a single family unit; - (ii) on the land there is a building that a person will refurbish, renovate or extend so it becomes a building mentioned in subparagraph (i) ; - (iii) the land is a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; - (iv) the land will be a lot on which there is a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; - (v) the land is a lot on which there will be a building or a part of a building that, for the separate area the lot comprises, is designed or approved by a local government for human habitation by a single family unit; - (vi) a person is undertaking, or will undertake, development of the land so it becomes land mentioned in any of subparagraphs (i) to (v) . - (a) the chattel and the land are included in the same dutiable transaction under section 29 or 30 , whether or not the chattel is the subject of a separate agreement for transfer; and - (b) the use of the chattel can be directly linked to, or is incidental to, the use and occupation of the land.