Duties Act 2001

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.