Page "Subdivision (land)" Paragraph 12

for the purpose of sale or of building development: Every division of a piece of land into two or more lots, parcels or parts is, of course, a subdivision.

The intention is to cover all subdivision of land where the immediate or ultimate purpose is that of selling the lots or building on them.

The object of inserting a definition in the text of the act is to avoid the inclusion, within the planning commission's control, of such cases as a testator's dividing his property amongst his children, partners ' dividing firm property amongst themselves on dissolution, or cases of that nature.