Buying and selling of own real estate

This class includes:

• buying and selling of self-owned real estate, e.g.:
  • apartment buildings and dwellings
  • non-residential buildings, including office buildings, industrial buildings, warehouses, hotels and other leisure buildings, exhibition halls, self-storage facilities, retail stores/shops, and shopping centres
  • data centres
  • land

This class also includes:

• subdividing real estate into lots, without land improvement

This class excludes:

• subdividing and improving self-owned land for later sale, see 68.12
• development of building projects for sale, see 68.12