Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 232

232 What is AFAD residential land

(1)
"AFAD residential land" is land in Queensland—

(a) that is, or will be, solely or primarily used for residential purposes; and

(b) to which any of the following applies—

(i) 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;

(ii) on the land there is a building that a person will refurbish, renovate or extend so it becomes a building mentioned in subparagraph (i) ;

(iii) 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;

(iv) 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;

(v) 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;

(vi) a person is undertaking, or will undertake, development of the land so it becomes land mentioned in any of subparagraphs (i) to (v) .

(2) 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—

(a) 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

(b) the use of the chattel can be directly linked to, or is incidental to, the use and occupation of the land.