99Meaning of building and land—div 5.4

99 Meaning of building and land—div 5.4 building, on the land— (a) includes— (i) any improvements and fixtures forming part of the building; and (ii) any improvements and fixtures, including site improvements, consisting entirely of common property; and (iii) anything prescribed by regulation as forming part of a building; but Examples—site improvements landscaping, paved areas (b) does not include— (i) paint, wallpaper and temporary wall, floor and ceiling coverings; or (ii) fixtures removable by a lessee or sublessee of a unit at the end of a lease; or (iii) anything prescribed by regulation as not forming part of a building. land means— (a) land subdivided by a units plan; and (b) for a staged development—the whole of the land in the completed stages of the development.