CPC, Provisional - Code 82104
Hierarchy
Section:
Division:
Group:
Class:
SubClass:
82104 - Residential vacant land sales
Explanatory note
Sales on own account of residential vacant land in cases where the sales are treated as sales of trading stock by the seller. The vacant land can include subdivided vacant land, and the sales can include sales of vacant land physically subdivided by the selling unit.
Correspondence
This code corresponds to the following:
To obtain the full list of correspondences please visit this link