Property Tax (First Home Buyer Choice) Act 2022
9Meaning of “residential land”
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9 Meaning of “residential land”
9 Meaning of “residential land”
(1) In this Act, land is residential land if the Chief Commissioner is satisfied—
(a) the land contains either of the following that is suitable for occupation or use as a dwelling—
(i) a building,
(ii) a strata-type lot, including associated utility lots, and
(b) the land is, or is suitable to be, occupied or used predominantly for residential purposes.
(2) If a strata-type lot is residential land, associated utility lots are also taken to be residential land.
(3) In this section—
associated utility lot means a utility lot if—
(a) the utility lot is transferred with the strata-type lot, and
(b) its use is restricted to the owner or occupier of the strata-type lot, and
(c) it is not suitable to be used—
(i) for human occupation, or
(ii) as a residence, office, shop or similar.
building includes a moveable dwelling within the meaning of the Local Government Act 1993 if the Chief Commissioner is satisfied the moveable dwelling is designed, constructed or adapted for use as a dwelling on a long-term basis.