In this division:
"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.