What is residential land?
36 What is residential land?
For the purposes of this Division, residential land is land that has a building affixed to it that in the Commissioner's opinion—
is designed and constructed primarily for residential purposes; and
may lawfully be used as a place of residence.
Land is also residential land for the purposes of this Division if the Commissioner is satisfied that—
a residence is being constructed or renovated on the land; and
before the commencement of the construction or renovation—
the land was capable of being lawfully used as a place of residence; or
there was a residence that was uninhabitable on the land; and
on the completion of the construction or renovation, the land will be capable of being lawfully used as a place of residence.
The Commissioner cannot be satisfied for the purposes of subsection (2)(a) unless a building permit has been issued for the construction or renovation.
Despite subsections (1) and (2), land other than land used for primary production is not residential land unless the Commissioner is satisfied that the land is used primarily for residential purposes.
Despite subsections (1) and (2) but subject to subsection (6), residential land does not include land that is capable of being used and occupied solely or primarily as—
commercial residential premises and that may lawfully be used and occupied in that way; or
a residential care facility and that may lawfully be used and occupied in that way; or
a supported residential service and that may lawfully be used and occupied in that way; or
a retirement village service and that may lawfully be used and occupied in that way.
Subsection (5) does not apply to land in commercial residential premises, a residential care facility, a supported residential service or a retirement village on which there is a residence that is owned separately, and held on a separate title, from other land in the commercial residential premises, residential care facility, supported residential service or retirement village.
In this section—
commercial residential premises has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
land used for primary production means land used primarily for—
cultivation for the purpose of selling the produce of cultivation (whether in a natural, processed or converted state); or
the maintenance of animals or poultry for the purpose of selling them or their natural increase or bodily produce; or
the keeping of bees for the purpose of selling their honey; or
commercial fishing, including the preparation for commercial fishing or the storage or preservation of fish or fishing gear; or
the cultivation or propagation for sale of plants, seedlings, mushrooms or orchids;
residence means a building affixed to land that is designed and constructed primarily for residential purposes;
residential care facility means any premises—
in which—
a residential care service; or
a multi purpose service—
within the meaning of the Aged Care Act 1997 of the Commonwealth, is operated by an approved provider within the meaning of that Act; and
in respect of which an allocation of residential care places is in effect under Division 15 of that Act;
retirement village means a complex containing residential premises (whether or not including hostel units) predominantly or exclusively occupied, or available for occupation, by retired persons under—
a residential tenancy agreement or any other lease or licence; or
a right conferred by shares; or
the ownership of residential premises subject to a right or option of repurchase on conditions restricting the subsequent disposal of the premises—
other than a complex or premises that is or are a residential care facility or supported residential service;
supported residential service has the same meaning as in the Supported Residential Services (Private Proprietors) Act 2010.
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