Stamp Duties Regulations 2013

Pursuant to section 2(1d) of the Act, the following land is excluded from land that is taken to be used for residential purposes for the purposes of the definition of qualifying land in section 2(1):

land used for purpose‑built student accommodation;

land assigned the following land use codes by the Valuer‑General:

1800 (Hotel and Motel);

1810 (Hotel);

1820 (Motel);

1825 (Serviced apartments (including Strata‑titled Hotel/Motel units));

1831 (Hotel/Motel community);

1832 (Hotel/Motel other);

1834 (Short term accommodation – multiple units);

5830 (Sanatoria, Nursing home, convalescent and rest home and health centres).

Pursuant to section 72(8c) of the Act, the land referred to in subregulation (1) is excluded from land that is taken to be residential land for the purposes of section 72.

Pursuant to section 102AB(9c) of the Act, the land referred to in subregulation (1) is excluded from land that is taken to be residential land for the purposes of section 102AB.

To avoid doubt, land does not fall within the scope of subregulation (1)(b) merely because the land is rented for the purposes of short stay accommodation.

In this regulation—