518A   Strata lots and company titles taken to be separate parcels of land for categorisation

For the purposes of this Part:

(a)  each lot in a strata plan that is registered under the Strata Schemes (Freehold Development) Act 1973 or the Strata Schemes (Leasehold Development) Act 1986, and

(b)  each dwelling or portion of the kind referred to in section 547 (1),

is taken to be a separate parcel for the purposes of categorisation.