34BWhat is *residential land*?

34B What is *residential land*? (1) For the purposes of this Division, ***residential land*** is land that is capable of being used solely or primarily for residential purposes. (2) Land is also ***residential land*** for the purposes of this Division if— (a) a residence is being constructed or renovated on the land; and S. 34B(2)(b) substituted by No. 46/2019 s. 16(1), repealed by No. 38/2023 s. 32(1). (c) on the completion of the construction or renovation, the land will be capable of being used solely or primarily for residential purposes. S. 34B(2A) inserted by No. 46/2019 s. 16(2). (2A) Land is also ***residential land*** for the purposes of this Division if— (a) there is a residence that is uninhabitable on the land; and (b) the land is not land referred to in subsection (2). S. 34B(2B) inserted by No. 38/2023 s. 32(2). (2B) Land is also ***residential land*** for the purposes of this Division if the land— (a) is within a municipal district of a Council listed in Schedule 2B; and (b) is within a zone other than a non-residential zone; and (c) is not solely or primarily used for or under development for a non-residential use; and (d) is not land referred to in subsection (1), (2) or (2A). (3) Despite subsections (1) and (2), ***residential land*** does not include land that is capable of being used and occupied solely or primarily as— (a) commercial residential premises and that may lawfully be used and occupied in that way; or (b) a residential care facility and that may lawfully be used and occupied in that way; or (c) a supported residential service and that may lawfully be used and occupied in that way; or (d) a retirement village service and that may lawfully be used and occupied in that way. S. 34B(4) inserted by No. 38/2023 s. 32(3). (4) Despite subsection (2B), land is not residential land within the meaning of that subsection if the Commissioner determines that— (a) the land is intended to be solely or primarily used or developed for a non-residential use; and (b) there is an acceptable reason for the land not yet being used or developed in that way. There are delays in the development of the land that are outside of the owner's control. S. 34BA inserted by No. 38/2023 s. 33. 34BA When is land under development for a non-residential use? (1) For the purposes of section 34B(2B)(c), land is under development for a non-residential use if— (a) an application is made for a permit under the **Planning and Environment Act 1987** in relation to the use or development of the land for a non-residential use; or (b) a request is made under the **Planning and Environment Act 1987** for an amendment to a planning scheme that would authorise a non-residential use of the land; or (c) an application is made for a permit or approval under the **Building Act 1993** in relation to the use or development of the land for a non-residential use. (2) Despite subsection (1), the Commissioner may determine that— (a) land that is not subject to an application or request described in that subsection is being developed for a non-residential use if the Commissioner is satisfied that other steps are being taken for that purpose; or Land that is subject to remediation or other works to prepare the land for development prior to an application or request being made under subsection (1). (b) land that is subject to an application or request described in that subsection is not being developed for a non-residential use if the Commissioner considers that the application or request was made to obtain a reduction in, or exemption from, vacant residential land tax. The owner of land applies for a permit under the **Planning and Environment Act 1987** in relation to the use or development of the land for a non-residential use but has no intention of using or developing the land in accordance with the permit. (3) The commencement date of the development of land for a non-residential use is— (a) the date on which the application or request referred to in subsection (1) is made; or (b) in the case of land referred to in subsection (2)(a), a date determined by the Commissioner. S. 34C inserted by No. 28/2017 s. 53.