Hi Mchelle
I believe Section 45 of the draft legislation deals with this now, the important part being the last section.
45 Requirements for classification as residential land
Land meets the requirements for classification as residential land if it is categorised
as residential by the council for ratings purposes under the Local Government Act
1993 or would be so categorised if it were not exempt from rating..
The change for retirement villages was also mentioned in the email sent by Treasury on 22/12/2016 which included version 3 of the manual.
I strongly recommend that everyone read the draft legislation (even though this may change, this is all we have at the moment) in conjunction with the manual when doing their classifications.
Robert
