What kinds of properties does not attract Additional Buyers’ Stamp Duties(ABSD)?

The only category untouched by the ABSD is commercial ie offices, shophouses, retail space etc. Although industrial properties consisting of B1 & B2 categories now incur Sellers’ Stamp Duties of 15,10 & 5% respectively, it may not affect the mid to long term investor who is buying for high rental yields or passive income.