Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if—
(a) a dutiable transaction is the transfer, agreement for the transfer, or vesting mentioned in section 85(c), of residential land that is an accommodation unit in a retirement village; and
(b) the transferee, or the vested person for the land, enters into a retirement village leasing arrangement for the unit.
(2) A reference in section 88 to a person occupying a residence as owner of the residence includes the transferee, or the vested person for the land, occupying the unit under the sublease.